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 Company's tax provision for the year 2021