Watson Corporation prepared the following reconciliation for its first year of operations:

Pretax financial income for $2025$ $$2,700,000$

Tax exempt interest $(150,000)$

Originating temporary difference $(450,000)$

Taxable income $$2,100,000$

The temporary difference will reverse evenly over the next two years at an enacted tax rate of $30\%.$ The enacted tax rate for $2025$ is $20\%.$ What amount should be reported in its $2025$ income statement as the current portion of its provision for income taxes $($tax payable$)?$

Question $8$ options:

A$)$

$$540,000$

B$)$

$$810,000$

C$)$

$$420,000$

D$)$

$$630,000$