Jerky's Corporation reported a pretax operating income of $90,000 for financial reporting purposes in 2021. The enacted tax rate is 30%. There were no temporary differences at the beginning of the year and none originating in 2021.

At the end of 2021, Jerky anticipated that it is more likely than not that $100,000 of the deferred tax asset will ultimately be not realized.

A. Prepare a journal entry (or entries) to record Jerky Companys tax provision for the year 2021