In 2021, its first year of operations, ABC Corp. recognized a net operating loss of $40,000. In 2022, the company generated positive earnings before taxes of $64,000. The tax rate for all years is 25%. The journal entry for Income taxes in 2022 will include a (Click to select credit to Deferred Tax Asset for $40,000 debit to Deferred Tax Asset for $10,000 debit to Deferred Tax Asset for $40,000 credit to Deferred Tax Asset for $10,000 Os