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D is corrent. Tax expense for interim reporting purposes is calculated as year-to-date income times the estimated annual effective tax rate less the tax expense recognized in previous quarters. Therefore, the tax expense for the second quarter is calculated as $6,000 [($30,000 × 25%) – $1,500], and this answer is correct.
A is incorrect because it calculates interim reporting tax expense on quarterly income and ignores prior quarter’s recognized tax expense ($20,000 × 25% = $5,000).
B is incorrect because it fails to subtract prior quarter recognized tax expense. ($10,000 + $20,000 = $30,000. $30,000 × 25% = $7,500).
C is incorrect because it calculates interim reporting tax expense based on the current quarter’s income less the tax expense recognized in previous quarters. ($20,000 × 25% = $5,000. $5,000 – $1,500 = $3,500).