The Snella Company reports 2015 Pre-tax Net Income of $10,000. The following items exist:

gains from life insurance on executives $50

accured revenues $80

prepaid expense $200

The tax rate is 20%. Indicate the amounts for 2015 Income Tax Expense and 12/31/15 Income Tax Payable, respectively:

Select one:

a.$2,040, $2,034

b.$1,960, $1,944

c.$1,990, $1,934

d.$1,960, $1,954

e.$1,960, $1,986