Jazz, Inc., claimed $100,000 of rehabilitation credits on its 2023 tax return. There was sufficient tax authority to take the credits. However, due to uncertainty regarding the eligibility of some of the expenditures, Jazz only recognized $70,000 of the benefits in its 2023 financial statements. When its tax return was audited in 2024, the IRS challenged the eligibility of some of the expenditures and Jazz agreed to pay $20,000 additional tax to settle the dispute. a. By how much does the settlement impact Jazz's 2024 book tax expense?. b. Provide the journal entry necessary to record the 2024 tax payment