the answer is 2,500 but can someone explain why and how to get that?

18. Knife Corporation has income before taxes of $1,000 for the year ending December 31,2022 , and the company's tax rate is 25%. How much income tax expense will Knife record for 2022 if the tax bill will be paid in February 2023? X: S0 Y: $1,250 A: $2,500