If the amount of tax charge is lower following is the appropriate journal entry?

A、DEBITTaxcharge(statementofcomprehensiveincome)CREDITTaxpayable(statementoffinancialposition)Deferredtax(statementoffinancialposition)
B、DEBITTaxcharge(statementofcomprehensiveincome)Deferredtax(statementoffinancialposition)CREDITTaxpayable(statementoffinancialposition)
C、DEBITTaxcharge(statementofcomprehensiveincome)Deferredtax(statementofcomprehensiveincome)CREDITTaxpayable(statementoffinancialposition)
D、DEBITTaxpayable(statementoffinancialposition)CREDITDeferredtax(statementoffinancialposition)Taxcharge(statementofcomprehensiveincome)