Which of the Following Amounts Must Be Determined to Account

Which of the following amounts must be determined to account for the income tax?

A) Income tax expense and income tax payable must be determined.
B) Income tax payable and rate of return on total assets must be determined.
C) Income tax expense and rate of return on stockholders' equity must be determined.
D) Rate of return on stockholders' equity and rate of return on total assets must be determined.