Prudence Company started 2021 with a deferred tax liability of $300. As of the end of the period, Prudence identifies future taxable amounts of $1,600. Prudence has a tax rate of 20%, and calculates that taxes payable will be $240. Windsor's income tax expense journal entry will include a:

Select one:

a. Debit to tax expense for $260

b. Debit to tax expense for $100

c. Debit to tax expense for $400

d. Debit to tax expense for $340