Marshall Corporation Has an Income Tax Rate of 35%, Income

Marshall Corporation has an income tax rate of 35%, income before income tax of $730,000, and taxable income of $780,000. Which of the following would be included in the entry to record income tax expense?

A) Deferred tax liability is debited for $17,500.
B) Income tax payable is credited for $255,500.
C) Deferred tax liability is credited for $28,000.
D) Income tax payable is debited for $273,000.