During 2020, Tiger Corp. has cumulative future taxable differences of $180,000 that will reverse evenly over the three-year period from 2021 to 2023. Tiger has enacted tax rates of 40% in 2020 and 2021 and 35% in 2022 and 2023. Also, in 2020 Tiger has $480,000 of pre-tax financial income, $400,000 in taxable income, and a beginning balance of $40,000 in deferred tax liability. The correct journal entry to record the tax provision for 2020 will include a debit to income tax expense of:

Group of answer choices

$134,000

$186,000

$126,000

$226,000