Narrow's taxable income is computed as follows:

Book income before tax	$3,000,000
Net permanent differences	350,000
Net temporary differences	(525,000)
Taxable income	$2,825.000

Using a 21% rate, compute Narrows tax expense per books and tax payable.

Select one:

a. Tax expense per books $630,000; tax payable $593,250.

b. Tax expense per books $703,500; tax payable $593,250.

c. Tax expense per books $593,250; tax payable $630,000.

d. . None of the above