At the end of 2021, a company has a deferred tax asset with an existing balance of $9.000. The company has no other temporary differences and no valuation allowance. Based on available evidence, the company concludes that it is more likely than not that only 25% will be realized. The journal entry to establish a valuation allowance includes a: (Click to select credit to Valuation Allowance for $2,250 credit to Valuation Allowance for $6,750 debit to Valuation Allowance for $2,250 debit to Valuation Allowance for $6,750