$$ Assuming the following facts: Target Corp was purchased by Buyer Corp for $$10$ million. Buyer Corp has NOLs of $$8$ million and had a valuation allowance against them instead of Purchased Corp. $$ Target Corp has no NOL and no valuation allowance. $$ Assume a statutory income tax rate of $21\%$ The purchase price allocation is as follows: Fixed Assets $$2,000,000($Book$)$ $$2,000,000($Tax$),$ Intangibles $$5,000,000($Book$)$ $$0($Tax$),$ Goodwill $$3,000,000($Book$)$ $$0($Tax$).2$ years after the transaction, Target Corp gets audited and as a result there is

state income tax exposure incurred in the amount of $$1$ million.

What is the journal entry to record this event under ASC $805?$