1. Income tax expense is $45,825. If the tax entry is made at the end of the year, which of the follow entries would most likely be made to record this expense on December 31?

   	A.	Income tax expense 45,825 Cash 45,825
   	B.	Cash 48,825 Income tax expense 45,825
   	C.	Income tax payable 5,000 Cash 5,000
   	D.	Income tax expense 45,825 Income tax payable 45,825
   	E.	Income tax receivable 45,825 Income tax revenue 45,825