Sunland Company made the following journal entry in late 2018 for rent on property It leases to Danford Corporation 156000 Cash Unearned Rent Revenue 156000 The payment represents rent for the years 2019 and 2020, the period covered by the lease. Sunland Company is a cash basis taxpayer. Sunland has income tax payable of $236000 at the end of 2018, and its tax rate is 30%. Assuming the income taxes payable at the end of 2019 is $261000, what amount of income tax expense would Sunland Company record for 20197 O $212600 O $307800 O $237600 O $284400