问题如下：
Which of the following statements regarding tax is least likely appropriate?
选项：
A. Taxable income is the income subject to tax base on the tax return.
B. Taxes payable is the tax liability on the balance sheet caused by taxable income.
C. Pretax income can always be calculated by income tax expense dividing tax rate.
解释：
C is correct.
There may be a temporary or permanent difference between pretax income and taxable income. In this case, the equation about pretax income and income tax expense does not work.
B的说法里有balance sheet，不是解释为：taxes payable 出现在financial reportimg的意思吗？？？
