During $2024,$ Fisk Company has pretax accounting income of $$100,000.$ Fisk has tax depreciation in excess of book income of $$20,000.$ Bad debt expense on the income statement was $$5,000$ and bad debts for tax purposes was $$2,000.$ The enacted tax rate is $40\%.$ Which of the following elements will be included in the journal entry to record income tax expense for $2024?($Choose all that apply$)$

A$.$ credit income taxes payable $$40,000.$

B$.$ debit income tax expense $$41,200.$

C$.$ debit deferred tax asset $$1,200.$

D$.$ credit income taxes payable $$33,200.$

E$.$ credit deferred tax liability $$8,000.$