CSQ Inc Reported $1,339,700 Book Income Before Tax This Year

CSQ Inc. reported $1,339,700 book income before tax this year. CSQ had $46,600 favorable permanent differences and $103,500 unfavorable temporary differences between book income and taxable income. Assuming a 21 percent tax rate, which of the following statements is true?

A) CSQ's tax payable is $271,551.
B) CSQ's tax expense per books is $271,551.
C) CSQ's tax payable is $281,337.
D) CSQ's tax expense per books is $293,286.