Hallock Incorporated reports net operating income (loss) for financial reporting and tax purposes in each year as follows ($ in thousands): 2016 2017 2018 2019 2020 $ 230 $ 230 $ 0 $ 0 $ (310) Hallock's federal tax rate decreased from 35% to 21% starting in 2018. Hallock accounts for its 2020 NOL under the CARES Act. Required: Prepare the appropriate journal entry to record Hallock's 2020 income taxes. Show the lower portion of the 2020 income statement that reports income tax expense or benefit