Digitor Industries Ltd accrues long$-$service leave as employees work towards their entitlement. For tax purposes, long$-$service leave is not deductible until it is paid. During the current period Digitor has accrued $$50000$ in long$-$service leave expense and paid none. The tax rate is $30\%.$ What is the journal entry to record the deferral?

Group of answer choices

Dr Income tax expense $$15000$

Cr Deferred tax liability $$15000$

Dr Deferred tax asset $$15000$

Cr Income tax expense $$15000$

Dr Deferred tax liability $$50000$

Cr Income tax expense $$50000$

Dr Deferred tax liability $$15000$

Cr Income tax expense $$15000$