Someone please help me with the question above. It uses the words ‘income tax’ and I have a hard time understanding the difference between income tax and tax payable.

Acar started driving from city a to city b, distance between which is 620 miles, at a rate of 60 mph. two hours later a truck left city b and started moving towards city a at a rate of 40 mph. what distance from city a is the point where the truck and the car will meet?