In $2016,$ its first year of operations, Wilber Company reported pretax accounting income of $$60,000.$ Included in the $$60,000$ was an expense for accrued, unpaid warranty costs of $$8,000,$ which are not deductible until paid for income tax purposes. Wilber's income tax rate was $20\%.$ Prepare entry to record the income tax entry for $2016.$