Company A reported a net operating loss of $170 million for financial reporting and tax purposes in 2022. The enacted tax rate is 20%. Taxable income tax rates, and income taxes paid are as follows. Taxable Income Tax Rates Income Taxes Paid 2019 80 25% 20 2020 70 25% 17.5 2021 60 20% 12 Company A is a farm-related business. Prepare the journal entry to recognize the income tax benefit of the net operating loss. Label and type out the journal entries. Round to the nearest whole number