answer please

Fox Co. accrues their first income tax provision on 12/31/20 using a 35% total estimated tax rate with a $200,000 book income, including $60,000 book depreciation expense vs. $80,000 tax depreciation deduction and no other book- tax differences. Fox tax provision entry includes: O Income Tax Payable 63,000 O Deferred Tax Liability 20,000 O Deferred Tax Asset 7,000 O Deferred Tax Asset 20,000 O Income Tax Expense 63,000