Kahan Enterprises had gross profit on an installment sale of $$600,000$ at December $31,20x1,$ the end of its first period of operations. It will collect two$-$thirds of the amount in $202$ and the last third in $203.$ Kahan reported pre$-$tax financial income of $$2,400,000$ on $20$X$1.$ Its tax rate is $20\%.$ The journal entry to accrue Kahan's income tax expense for $201$ will include

a credit to Income Tax Payable for $$600,000.$

a credit to Deferred Tax Liability for $$120,000.$

a debit to Deferred Tax Liability for $$80,000.$

a debit to Income Tax Expense for $$360,000.$