Brown Inc'S Net Income Is $300,000 and Its Tax Rate Is

Brown Inc.'s net income is $300,000 and its tax rate is 25%. Assuming no book-tax differences, what is the journal entry to record income tax expense? (Do not round intermediate calculations. Only round your final answer to the nearest whole dollar.)

A) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 75,000 & \\\hline \text { Income Tax Payable } & & 75,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 400,000 & \\\hline \text { Income Tax Payable } & & 400,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 300,000 & \\\hline \text { Income Tax Payable } & & 300,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 100,000 & \\\hline \text { Income Tax Payable } & & 100,000 \\\hline\end{array}$$