I need a detailed explanation as to why it is $10,000 please. I don't understand how they even got that number.

3 000000000000000 0000000000 Your Answer incorrect Madhu Corp. receives rent in advance of $100,000 in 20X1. The timing difference is expected to reverse $40,000 in 20x3 and $60,000 in 20X4. The enacted tax rates are 30% in 20X1 and 20X2. At the end of 20X2, the balance in the deferred tax asset account is $30,000. In 20X2, the tax laws are changed, and the new enacted tax rate for 20x3 and thereafter is 40%. Which of the following entries would be included in the journal entry to adjust the deferred tax account at December 31, 20x2? Credit income taxes payable $10,000. Debit deferred tax asset $40,000. Credit tax expense $10,000. Debit deferred tax asset $10,000. Correct