Lucas Company computed the following deferred tax balances for the 2 most recent years. Deferred tax assets are considered fully realizable. Deferred tax assets Deferred tax liabilities Year 1 Year 2 9,000 $17,000 13,000 23,000 If Lucas calculates taxable income of $1,000,000 for Year 2 and is taxed at an enacted income tax rate of 40%, how much income tax expense will be reported on Lucas's income statement for Year 2? A. $402,000 B. $392,000 C. $410,000 D. $400,000