Penny-wenny

Reverse that. Taxes payable is what a company actually pays and income tax expense is what's recorded on the income statement.

Remember:
ITE=ITP+DTL-DTA

If ITE is greater than ITP then that means there's a positive balance on the left side of the equation and you would need to have a DTL on the right side to offset it. Keep that formula in mind and you'll be fine.