Black, Inc., is a domestie corporation with the following balance sheet for book and tax purposes at the end of the year. Assume a 21% corporate tax rate and no valuation allowance. Tax Debit/(Credit) Book Debit/Credit) Assets Cash $ 300 $ 300 Accounts receivable 5.000 5.000 Buildings 300,000 300,000 Accumulated depreciation (150.000) (80,000) Furniture & fixtures 40,000 40.000 Accumulated depreciation (21,000) (15.000 Total assets S174.300 $250.300 Liabilities Accrued litigation expense $-0- ($ 27,000) Note payable (116,000) (116,000) Total liabilities ($116,000) ($143,000) Stockholders' Equity Paid in capital ($ 1,000) ($ 1,000) Retained earnings (57,300 (106,300) Total liabilities and stockholders' equity ($174.300 ($250.300) Black, Inc.'s, gross deferred tax assets and liabilities at the beginning of Black's year are as follows: Beginning of Year Accrued litigation expense $20.000 Subtotal $20,000 Applicable tax rate x 21% Gross deferred tax asset $4,200 Building - Accumulated depreciation ($61,000) Furniture & fixtures - Accumulated depreciation (3.000) abbed Subtotal (564,000) Applicable tax rate X 21% Gross deferred tax liability ($13,440) Black, Inc.'s, book income before tax is $6,000. Black records two permanent book-tax differences. It earned $250 in tax-exempt municipal bond interest, and it incurred $500 in nondeductible business meals expense. Provide the journal entry to record Black's current tax expense