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 35%. The entry to record the income tax includes a:

A) debit to Income Tax Expense $136,500.
B) debit to Deferred Tax Asset $127,050.
C) debit to Deferred Tax Asset $9,450.
D) credit to Income Tax Payable $127,050.