Use the Following Information to Calculate Cash Paid for Income

Multiple Choice

Use the following information to calculate cash paid for income taxes: $\begin{array}{l|r}\text { Income tax expense } & \$ 43,000 \\\hline \text { Income tax payable, January 1 } & 9,100 \\\hline \text { Income tax payable, December 31 } & 10,200\end{array}$

A) $43,000.
B) $52,100.
C) $23,700.
D) $41,900.
E) $53,200.