At the End of the Year, the Accountant Has Calculated

At the end of the year, the accountant has calculated that the income tax charge for the year should be
£250,000. An opening accrual for taxation of £25,000 is still outstanding. The double entry to record
The tax charge is as follows:

A) Dr. Income tax expense account £250,000 Cr. Taxation payables account £250,000
B) Dr. Taxation payables account £250,000 Cr. Income tax expense account £250,000
C) Dr Income tax expense account £275,000 Cr. Taxation payables account £275,000
D) Dr. Income tax payables account £275,000 Cr. Income tax expense account £275,000