Honeyville Company had sales for the year of $$100,000.$ Of these sales, only $$30,000$ were collected in cash. The other $$70,000$ is expected to be collected in cash next year. For this business, the tax rules stipulate that income is not taxed until it is collected in cash. The only expense is income tax expense, and the tax rate is $25\%$ this year and in all future years.

Which ONE of the following would appear in the journal entry necessary to record income tax expense for the year?