How is income tax expense for the third quarter interim report computed? A. The annual rate multiplied by the third quarter income B. The estimated tax for the first three quarters based on an annual...

How is income tax expense for the third quarter interim report computed?

A. The annual rate multiplied by the third quarter income
B. The estimated tax for the first three quarters based on an annual rate less a similar estimate for the first two quarters
C. The rate applicable during the third quarter multiplied by three
D. Cumulative income tax for three quarters