The Snella Company reports $2023$ Pre$-$tax Net Income of $$10,000.$ The following items exist:

Premiums Paid for Key Officer Life Insurance

Accrued Revenues

Unearned Revenues

The tax rate is $20\%.$ Indicate the amounts for $2023$ Income Tax Expense and $12/31/23$ Income Tax Payable, respectively:

Select one:

a$.$ $$2,040,$$$2,034$

b$.$ $$1,960,$$$1,934$

c$.$ $$1,960,$$$1,986$

d$.$ $$2,040,$$$1,986$

e$.$ $$2,034,$$$2,034$