Carlisle Company accrued warranty expense of $$30,000$ at December $31,20$X$1,$ the end of its first period of operations. Carlisle's pretax financial income for the year is $$120,000.$ Its tax rate is $20\%.$ In the year$-$end adjusting entry to record income taxes, Carlisle will

credit Income Tax Payable for $$18,000.$

debit Income Tax Expense for $$30,000.$

credit Deferred Tax Liability for $$6,000.$

debit Deferred Tax Asset for $$6,000$