At the end of 2018, there was a $16M balance in Alstart Co, Inc.'s deferred tax asset account.The balance was attributable to a cumulative temporary difference of $35M in a liability for estimated expenses.The tax rate is 35%.No temporary differences existed at the beginning of the year.Assuming it is more likely than not that one-half of the deferred tax assest will not be realized, please help with the journal entry to record income taxes.Taxable income is $50M.