Jse the information below to answer questions 13-14 At the end of 2012, a company has a single temporary difference of $200,000 resulting in a future deductible amount. A the end of 2013, the temporary difference is $150,000. In addition, during 2013 the company incurs a temporary difference resulting in a taxable amount of $100,000. Taxable income for 2012 is $300,000. The tax rate for all years is 30% 13. Which of the following is incorrect about the joumal entry to record income taxes for 2012? a. Credit deferred tax liability for $30,000 b. Credit income tax payable for $90,000 c Debit deferred tax asset for $15,000 d. Debit income tax expense for $135,000 14. Assume that during 2013 the company believes that it is more likely than not that 60% of its deferred tax asset will not be used. Which of the following is correct? a. The company might use a valuation account if future taxable income is expected to be excessive. b. When recording an allowance for a deferred tax asset, the company should increase income tax payabl c. Once an allowance is established for a deferred tax asset it cannot be adjusted. d) Allowance for deferred tax asset is inversely related to income tax expense