Brasel SA operates in two tax jurisdictions. Case data: in A, estimated annual profit before tax of EUR 3,000,000 and estimated average annual effective rate of 20%; in B, EUR 1,000,000 and 35%. In the half-year, profit before tax is EUR 1,200,000 in A and EUR 300,000 in B. Management proposes to apply 35% to all the half-year profit (EUR 1,500,000) "for prudence". Write a short note on the income tax expense of the half-year, distinguishing rule, case facts and professional judgement.