3 points For the year ended December 31, 2021, Barrell Enterprises has a loss carryforward of $180,000 available to offset future taxable income. At December 31, 2021, all available evidence concerning future profitability is positive. Assume an income tax rate of 30% What entry should Barrell record for 20217 OA No entry is made until the loss is used in future periods. OR Deferred tax benefit Debit 126,000 Credit Income tax payable 126,000 Oc Debit Credit Income tax payable 180,000 Deferred tax benefit 180,000 00 Debit Credit Deferred tax benefit 54,000 Income tax expense 154,000