In year $1,$ Casa Corp. has depreciation expense for income statement purposes of $$20,000.$ The depreciation deduction on the tax return was $$30,000.$ The enacted tax rate is $40\%.$ Casa's pretax income for the year was $$100,000,$ and its taxable income was $$90,000.$ If this is the only difference between pretax income and taxable income, the journal entry to record tax expense for the year would include which of the following entries?