Western Corporation has a taxable income of $390,000 and a pretax accounting income of $363,000. The company's income tax rate is 35%. The entry to record the income tax includes a:

a) Debit to income tax Expense $136,500

b) Debit to Deferred Tax asset $ 127,050

c) Debit to Deferred Tax asset $ 9,450

D) Credit to income tax payable $ 127,050