Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
On 30 June 2012, Albion Ltd calculates that its 2012 income taxes are $4 570 000. On 15 December 2012, Albion Ltd mails its cheque for this amount to the Australian Taxation Office.
-What is the journal entry made by Albion Ltd on 15 December 2012?

A) DR Income tax expense
CR Income tax payable
B) DR Income tax payable
CR Cash
C) DR Income tax expense
CR Cash
D) DR Income tax payable
CR Income tax expense