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 $20\%.$ The entry to record the income tax expense would include a

a$.$ credit to Income Tax Expense for $$12,000$

b$.$ credit to Income Taxes Payable for $$12,000$

c$.$ credit to Deferred Tax Liability for $$1,600.$

d$.$ debit to Deferred Tax Asset for $$1,600.$