A company reported a net operating loss of 30 million for financial reporting and tax purposes. Taxable income last year and the previous year, respectively, was $10 million and $15 million. The enacted tax rate each year is 20%. Assume that the company qualifies as a type of company that is allowed a carry back on NOL to two prior taxable years, using the earliest year first. Which of the following is included in the journal entry to recognize the income tax benefit of the net operating loss. A debit to "Deferred tax asset" for 5M A credit to "Receivable - income tax refund" for 6M A debit to Receivable - income tax refund for 5M O A debit to "Receivable - income tax refund" for 3M