16 2.5 pts Gaslamp Corp. reports pretax accounting income of $204,000, but due to a single temporary difference, taxable income is only $152,000. At the beginning of the year, no temporary differences existed. Gaslamp is subject to a tax rate of 25%. The journal entry to record Gaslamp Corp.'s income taxes would include: O cr. Income tax payable $51,000 dr. Income tax expense $51,000 O None of the options listed. O cr. Deferred tax asset $13,000 O dr. Income tax payable $38,000