Nocera,Inc

Nocera,Inc. ,earns book net income before tax of $600,000 in 2010.Nocera acquires a depreciable asset in 2010 and first year tax depreciation exceeds book depreciation by $120,000.Nocera has no other temporary or permanent differences.Assuming the U.S.tax rate is 35%,what is Nocera's current income tax expense reported on its financial statements for 2010?

A) $252,000.
B) $210,000.
C) $168,000.
D) $42,000.
E) None of the above.