Which of the Following Is the Amount Computed by the Following

Which of the following is the amount computed by the following formula?
Income before tax from the income statement x Income tax rate

A) The amount computed from the formula is income tax expense.
B) The amount computed from the formula is income tax payable.
C) The amount computed from the formula is the difference in income tax payable and income tax expense.
D) The amount computed from the formula is deferred taxes payable.