The statement concerning a company's income tax expense that is correct is:

A- Income tax expense often differs from the amount of tax calculated by the tax department

B- Income tax expense will be the same as the amount of tax calculated by the tax department

C- Income tax expense will only rarely differ from the amount of tax calculated by the tax department

D- Income tax expense is calculated as pre-tax accounting profit multiplied by the company tax rate

E- B and D are correct