Which one of the following alternatives is correct journal entry to record income tax expense for a close corporation? a. Debit "Bank" asset and Credit "SARS (income tax)" liability b. Credit "Income tax expense" profit or loss and Debit "SARS (income tax)" liability c. Credit "Bank" asset and Debit "SARS (income tax)" liability d. Debit "Income tax expense" profit or loss and Credit "SARS (income tax)" liability