During $2024,$ Mexcan Company has rental revenues of $$400,000$ for income statement purposes. For tax purposes, Mexcan recorded rental income of $$440,000$ on the tax return. Pretax accounting income was $$100,000.$ The enacted tax rate is $40\%.$ There are no other differences between book and taxable income. Which of the following would be included in the journal entry for Mexcan to record $2024$ tax expense? $($Choose all that apply$)$

A$.$ debit deferred tax asset $$16,000.$

B$.$ debit income tax expense $$40,000.$

C$.$ credit taxes paable $$40,000.$

D$.$ debit deferred tax liability $$40,000.$

E$.$ credit deferred tax liability $$16,000.$