Muscle Shoals Corporation began operations in $201$ and reported pretax financial income of $$320,000$ for $201$ and $$355,000$ for $20$X$2.$ The company uses straight$-$line depreciation for financial reporting purposes and an accelerated method for tax purposes. In $20$X$1,$ its tax depreciation exceeded its book depreciation by $$30,000.$ The amount will reverse evenly over the years $202-204.$ The company's tax rate for $201$ and years thereafter is $20\%.$ The December $31,202$ accrual of income tax expense will include

a debit to Income Tax Expense for $$58,000.$

a credit to Income Tax Payable for $$71,000.$

a credit to Deferred Tax Liability for $$6,000.$

a debit to Deferred Tax Liability for $$2,000.$