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. Prepare the journalentries for years 2023-2026 to record income tax expense (benefit) and income taxes payable (refundable). and the tax effects of the loss carryforward, assuming that based on the weight of available evidence, it is more likely than not that one-half of the benefits of the loss carryforward will not be realized. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the occount tities and enter 0 for the omounts. Record journal entries in the order presented in the problem.) 2023 Income Tax Expense Income Tax Payable 2024 income Tax Expense Income Tax Payable 2025 17200 Income Tax Experse: Income Tax Payable (To record income taxes.) Income Tax Expense Aliowance to Reduce Deferred TsocAsset to Expected Realiz (To record allowance) 2026 Income Tax Expense Income Tax Payable (To record income taxes.) Alowance to Reduce Deterred Tax Asset to Empeted Realit Income Tax Expmse