Aziz Corporation Has Taxable Income of $525,000 and Pretax Accounting

Aziz Corporation has taxable income of $525,000 and pretax accounting income of $495,000. The company's income tax rate is 35%. The entry to record the income tax includes a:

A) credit to Income Tax Payable for $173,250.
B) debit to Income Tax Payable for $173,250.
C) credit to Income Tax Payable for $183,750.
D) debit to Income Tax Expense for $183,750.