In the Following Journal Entry to Record Income Tax Expense $\quad 40,000$

In the following journal entry to record income tax expense, which amount would represent the amount that the entity has to pay to the federal and provincial governments in taxes?
Dr. Income tax expense $\quad 40,000$
Cr. Future income tax liability $\quad 10,000$
Cr. Taxes payable $\quad 30,000$

A) $10,000
B) $30,000
C) $40,000
D) $40,000 multiplied by the tax rate