Ivanhoe Inc. reports the following pretax income (loss) for both book and tax purposes. The tax rates listed were all enacted by the beginning of 2023 . Date Account Titles and Explanation 2022 Income T3x Expense Income Tax Payable 2023 Debit Credit Income Tax Expense 2024 Income Tax Payable Income Tax Expense (To record loss carryback) 2024 Deferred Tax Asset Income Tax Expense (To record loss carryforward) 2025 Income Tax Expense Deferred Tax Asset Income Tax Payable 2026 Income Tax Expense 24600 Income Tax Payable