Goff Inc'S Taxable Income Is Computed as Follows Using a 21% Rate, Compute Goff's Tax Expense Per Books

Goff Inc.'s taxable income is computed as follows: $\begin{array}{lr}\text { Book income before tax } & \text { 1, 016,200 } \\\text { Net permanent differences } & 77,930 \\\text { Net temporary differences } & 475,200 \\\text { Taxable income } & \$ 1,569,330\end{array}$
Using a 21% rate, compute Goff's tax expense per books and tax payable.

A) Tax expense per books $229,767; tax payable $229,767.
B) Tax expense per books $329,559; tax payable $329,559.
C) Tax expense per books $213,402; tax payable $229,767.
D) Tax expense per books $229,767; tax payable $329,559.