Bonnie Ltd Has Accrued a Liability for Long Service Leave

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)
$\begin{array}{l}\begin{array}{ll}\text { Dr Income Tax Expense } & \$ 22500 \\\text { Dr Deferred Tax Asset } & \$ 2700\end{array}\\\text { Crincome Tax Pavable }&\$ 2520\end{array}$

B)
$\begin{array}{lll}\text { Dr Income Tax Expense } & \$ 25200 & \\\text { Cr Deferred Tax Liability } & & \$ 2700 \\\text { Cr Income Tax Payable } && \$ 22500\end{array}$

C)
$\begin{array}{llr} \text { Dr Income Tax Expense} &\$ 22500\\ \text { Cr Income Tax payable } &&\$ 22500 \\\end{array}$

D)
$\begin{array}{llr} \text { Dr Income Tax Expense} &\$ 25200\\ \text { Cr Income Tax payable } &&\$ 25200 \\\end{array}$