Pink Corporation Is an Accrual Basis Taxpayer That Uses the Recurring

Pink Corporation is an accrual basis taxpayer that uses the recurring item exception to the economic performance test for all relevant years.For 2011,the corporation's income subject to state income tax was $400,000 and the state corporate tax rate was 6%.During 2011,the corporation paid $18,000 on its estimated state income tax liability for that year.The remaining $6,000 of 2011 state income tax was paid in April 2012.In June 2011,the corporation paid $9,000 on its year 2010 state income tax liability,as a result of an audit of the 2010 return that was conducted in 2011.As a result of the above:

A) Pink should deduct $33,000 as state income taxes for 2011.
B) Pink should deduct $27,000 as state income taxes for 2011.
C) Pink should deduct $24,000 as state income taxes for 2011 and amend its 2010 return to claim an additional $9,000 state income tax expense.
D) Pink should deduct $18,000 as state income taxes for 2011,amend its 2010 return to claim an additional $9,000 state income tax expense,and deduct $6,000 in 2012.
E) None of the above.