The Snella Company reports 2023 Pre-tax Net Income of $10,000. The following items exist: Premiums Paid for Key Officer Life Insurance $ 200 $ 80 $ 50 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