Assume that Maddox Corporation buys new equipment for $15,000 on January 1, 2021. Depreciation for book purposes using the SL method is $3,000 and $5,000 for tax purposes using the SYD method. Assume that depreciation is the only book-versus-tax difference. Income before depreciation and taxes is $30,000 each year over the next 5 years and the statutory tax rate is 40%. Which of the following will be included in the journal entry for 2021?

a debit Income tax expense of $10,800 a debit to Deferred tax liability of $800 a credit to Income tax payable of $10,000 a credit to Deferred tax liability of $800