Horne Corp. has a temporary difference of $250,000 that has resulted in a deferred tax asset at December 31, 2022 of $62,500. However, Horne expects to realize only 30% of the deferred tax asset. What amount should be presented, at year-end, as a balance in the Allowance to Reduce Deferred Tax Asset to Expected Realizable Value? Select one:

a. $43,750 (credit) b. $18,750 (debit) c. $43,750 (debit) d. $18,750 (credit)