What Is the Correct Journal Entry to Adjust for the Income

Short Answer

What is the correct journal entry to adjust for the income tax expense?
a. Petained Earnings
$\quad$$\quad$$\quad$ Income tax payable

b. Income tax expense
$\quad$$\quad$ Retained Earnings

c. Operating expense
$\quad$$\quad$ Income tax payable

d. Income tax expense
$\quad$$\quad$ Income tax payable