At the beginning of 2021, Wyatt Company purchased equipment for $800. The equipment has a four year useful life and Wyatt uses straight line depreciation method. Under the tax laws Wyatt is able to fully depreciate the equipment for tax purposes in the year of purchase. Wyatt has a tax rate of 25%. As a result of this transaction, Wyatts tax expense journal entry in 2021 would include a: a. Debit to deferred tax liability for $600. b. Credit to deferred tax liability for $600. c. Debit to deferred tax liability for $150. d. Credit to deferred tax liability for $150.