The Computation of a Business Enterprise's Third-Quarter Income Taxes Expense

The computation of a business enterprise's third-quarter income taxes expense should be based on pre-tax financial income:

A) For the quarter at the expected annual effective income tax rate
B) For the quarter at the statutory income tax rate
C) To date at the expected annual effective income tax rate less prior quarters' income taxes expense
D) To date at the statutory income tax rate less prior quarters' income taxes expense