Kensington had this info at the end of $2023,$ its first year of operations:

No other permanent or temporary differences exist. The unearned revenue will be earned in $2026$; the depreciation will

reverse evenly over the next three years. Tax rate is $30\%.$ Future net income is probable. The $12/31/23$ Income Tax Payable is:

Select one:

a$.$ $$60,000$

b$.$ $$240,000$

c$.$ $$210,000$

d$.$ $$180,000$

e$.$ $$300,000$