Blossom Corporation prepared the following reconciliation for its first year of operations: Pretax financial income for 2025 $1150000 Tax-exempt interest (137000) Originating temporary difference (324000) Taxable income $689000 The temporary difference will reverse evenly over the next 2 years at an enacted tax rate of 30%. The enacted tax rate for 2025 is 25%. What amount should be reported in its 2025 income statement as the deferred portion of income tax expense? $97200 debit O $97200 credit $115250 credit O $115250 debit