How does income tax expense differ from income tax payable? Select one: O O A. Income tax payable is the amount for which cash must be paid, and income tax expense is a provision of income taxes for the current period. B. Income tax payable represents amounts deferred to the future and income tax expense is the amount due to be paid during the current period. C. Income tax payable is the amount for which cash must be paid, and income tax expense is an amount reported on the tax return. D. Income tax expense is a liability which is equal to the amount of taxable income. O O