$($b$)$ Assuming that it is more likely than not that one$-$half of the deferred tax asset will not be realized, prepare the journal

entry at the end of $2025$ to record the valuation account. $($Credit account titles are automatically indented when amount is

entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit

entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit