Spot-Free Car Washes must pay the City of Fort St. John's annual property tax for its three locations within the City. On April 1, 2017, Spot-Free receives a bill for $24,000, which covers the 2017 calendar year. Payment is not due until June 30, 2017. When the company records this invoice on April 1, which of the following accounts will be debited, and by how much?

A : Property Tax Payable, $6,000

B : Prepaid Property Tax, $12,000

C : Property Tax Expense, $6,000

D : Property Tax Expense, $24,000