Sunland Company made the following journal entry in late 2021 for rent on property it leases to Danford Corporation. Cash 144000 Unearned Rent Revenue 144000 The payment represents rent for the years 2022 and 2023, the period covered by the lease. Sunland Company is a cash basis taxpayer. Sunland has income tax payable of $ 224000 at the end of 2021, and its tax rate is 25%. Assuming the income taxes payable at the end of 2022 is $ 249000, what amount of income tax expense would Sunland Company record for 20227 $ 267000 $ 206000 $ 285000 OS 231000