For example, a company has reported some Deferred Tax Asset of $$5,000$ in the previous year. At the end of the current year, a temporary difference of $$200,000$ that will result in deferred tax asset is identified. Tax rate is $10\%.$ Taxable income is $$300,000$ for the current year$\mathrm{.}1.$ Prepare journal entries$\mathrm{.}2.$ What if at year$-$end, the company estimates that it is more likely than not that half of the DTA will never be realized?