Assume Fisher Company Usually Earns Taxable Income, but Sustains a Loss

Assume Fisher Company usually earns taxable income, but sustains a loss in the current period. The entry to record income taxes expense in the current period will most likely: (indicate all correct answers.)

A) Increase the amount of that loss.
B) Include a credit to the Income Taxes Expense account.
C) Be an adjusting entry, rather than an entry to record a transaction completed during the period.
D) Include a credit to Income Taxes Payable.