help please

Trade Corp. estimates that its income taxes for 20X1 will be $120,000. Based on this estimate, Trade will have to make the first quarterly tax payment on April 15 . The journal entry for this payment would include a. a debit to Income Tax Expense for $120,000. b. a credit to Income Tax Payable for $120,000. c. a debit to Income Tax Expense for $30,000. d. a credit to Cash for $120,000