Two Accounting Entries Are Required for Income Tax, One to Provide

Two accounting entries are required for income tax, one to provide for the tax and one to pay the tax. On 28 February 2014, S Ltd pays the tax authorities the $146 000 provided as a liability on 30 June 2013. Which is the correct entry to record this payment?

A) Debit income tax expense $146 000; credit current tax liability $146 000
B) Debit current tax liability $146 000; credit bank $146 000
C) Debit bank $146 000; credit income tax expense $146 000
D) Debit income tax expense $146 000; credit bank $146 000