Betta Group just completed its second year of operations and has a deferred tax asset of $82,000 related to a net operating loss of $205,000 from the previous year. In the current year Betta generates $635,000 in revenues and incurs $341,000 in expenses. There are no permanent or temporary book-tax differences. Assuming the same tax rate as last year, what is the tax related journal entry for the current year? 82,000 82,000 117,600 35,600 82,000 O A. Deferred Tax Asset Income Tax Benefit OB. Income Tax Expense Income Tax Payable Deferred Tax Asset OC. Income Tax Expense Income Tax Payable Deferred Tax Asset OD. Income Tax Refund Receivable Deferred Tax Asset 254,000 172,000 82,000 82,000 82,000