Slinger Company Estimated at January 1,20X9,that Its Income Before Taxes

Slinger Company estimated at January 1,20X9,that its income before taxes for the year ended December 31,20X9,would be $5,500,000.Slinger Company's tax rate for the year is 42%.The company made quarterly tax payments on April,June,September,and December 15.The actual income before taxes for the year ended December 31,20X9,for the Slinger Company was $5,700,000.What was the balance in the income tax payable account at December 31,20X9?

A) $0
B) $84,000
C) $100,000
D) $144,000
E) $200,000