The Snella Company reports 2023 Pre-tax Net Income of $10,000. The following items exist: Municipal Bond Interest Revenue Accrued Revenues Unearned Revenues $ 80 $ 200 $ 50 The tax rate is 20%. Indicate the amounts for 2023 Income Tax Expense and 12/31/23 Income Tax Payable, respectively: Select one: O a. $2,016, $1,986 O b. $1,984, $1,954 O c. $1,984, $2,014 O d. $2,040, $1,986 O e. $2,016, $2,046