Caroline's Cookie Company purchased $$90$ million of equipment in early january of $2024.$ caroline estimates the equipment has a useful life of three years, so it depreciates the equipment straight line, with $$30$ million of depreciation expense $2024-2026.$ However, tax rules allow Caroline to take the entire $$90$ million deduction for the cost of the equipment on its $2024$ tax return. Caroline has a $25\%$ tax rate and pretax accounting income of $$100$ million in each of those years.

Required: Determine the income tax journal entry $($including income tax expense, income tax payable, and the change to a DTL$/$DTA account$)$