No.PZ2021050901000077 通过DTL求income tax expense的计算

【The change in the net deferred tax liability is 12,000，Therefore, the income tax expense =19,000+12,000=31,000】这个没看懂，为什么tax payable就一定是tax expense呢？

No.PZ2021050901000077 (选择题)

The following information is available about a company:

The company's 2020 income tax expense (in thousands) is closest to:

DTL in 2020=(280,000-210,000)*30%=21,000

DTL in 2019=(220,000-190,000)*30%=9,000

The change in the net deferred tax liability is 12,000

Therefore, the income tax expense =19,000+12,000=31,000