How does the Income Tax Expense account differ from the Income Tax Payable account?

	A.	Income tax expense is a liability which is equal to the amount of taxable income.
	B.	Income tax payable is the amount for which cash must be paid, and income tax expense is an amount reported on the tax return.
	C.	Income tax payable represents amounts deferred to the future and income tax expense is the amount due to be paid during the current period.
	D.	None of the above statements are correct.