The amount of income taxes ________.

A.required by the federal government for a corporation is calculated on a Form 1120

B.the corporation owes, but has not yet paid, is reported as a long-term liability on the balance sheet

C.the corporation owes, but has not yet paid, is recorded as a debit to the Income Tax Payable account

D.paid by the corporation, when it files the Form 1120, is recorded as a debit to the Income Tax Expense account and a credit to the Cash account