Katie Ltd had an accounting profit before tax for the year ended 30 June 2020 of $20,000. Included in the profit were the following items of income and expense: government grant $15,000, warranty expense $34,000 and insurance expense $17,000. Katie Ltd calculated the following: warranty paid $48,000 and insurance paid $30,000. The company tax rate is 30%. For the year ended 30 June 2020, the current tax journal entry is: Select one: a. DR Deferred tax asset 6,600 CR Income tax expense (current) 6,600 b. DR Income tax expense (current) 2,100 CR Deferred tax asset 2,100 OC. DR Income tax expense (current) 6,600 CR Deferred tax asset 6,600 d. DR Deferred tax asset 2,100 CR Income tax expense (current) 2,100