Western Corporation Has Taxable Income of $390,000 and Pretax Accounting

Western Corporation has taxable income of $390,000 and pretax accounting income of $363,000.The company's income tax rate is 30%.The journal entry to record the income tax includes a:

A) debit to Income Tax Expense $117,000.
B) credit to Deferred Tax Asset $8,100.
C) debit to Deferred Tax Asset $8,100.
D) credit to Income Tax Payable $108,900.