1. Actual warranty repairs made in 2021 and allowed to be deducted for tax purposes amounted to $35.000. Warranty expense recorded in 2021 was $25,000 2. For years before 2021, warranty expense recorded was $60,000 and total repairs made under warranty amounted to $10,000 3. The rate for all years is 30% QUESTION The journal entry to record Deferred Tax Expense for 2021 would include which item? Select one: a DEBIT Deferred tax expense for $3,000 O b. CREDIT Deferred tax expense for $3,000 O C. CREDIT Deferred tax expense for $12,000 O d. DEBIT Deferred tax expense for $12,000