Bonnie Ltd Has Accrued a Liability for Long Service Leave $\quad \$ 22500$

Bonnie Ltd has accrued a liability for long service leave of $9000 in Year 1.No actual payments for long service leave have yet been paid.Bonnie Ltd's profit before tax is $75 000.The company tax rate is 30%.At the end of year 1,Bonnie Ltd should make the following entry:

A) A) Dr Income Tax Expense $\quad \$ 22500$
Dr Deferred Tax Asset $\quad \$ 2700$
Cr income Tax Payable $\quad\$ 25200$
B) $\begin{array}{l}\text { Dr Income Tax Expense } \quad \$ 25200\\\begin{array} { l r } \text { Cr Deferred Tax Liability } & \$ 2700 \\\text { Cr Income Tax Payable } & \$ 22500\end{array}\end{array}$
C) Dr Income Tax Expense $\quad \$ 22500$
$\mathrm { Cr }$ Income Tax payable $\quad\$ 22500$
D) Dr Income Tax Expense $\quad \$ 25200$
Cr Income Tax Payable $\quad\$ 25200$