Problem 4: On 12/31/20, March Madness Inc. noticed the following company tax information. Assume it doesn't have any temporary or permanent differences. Year Tax Rate 2018 (actual) 2019 (actual) 2020 (actual) 2021 (estimate) | 2022 (estimate) Taxable Income (Loss) $102,000 $40,000 ($10,000) ($90,000) $145,000 33% 21% 21% 21% 21% What would the journal entry(s) be on 12/31/20 related to the 2020 loss? (5 points)