Shortly before the end of 2021, Colter Company makes an installment sale that generates $400 of before-tax income. Colter recognizes income for accounting purposes when the sale is made, but will recognize income for tax purposes when cash is subsequently collected in 2022. Colter has a tax rate of 25%. As a result of this transaction, Colters tax expense journal entry would include a:

a. Debit to deferred tax liability for $400.

b. Credit to deferred tax liability for $400.

c. Debit to deferred tax liability for $100.

d. Credit to deferred tax liability for $100.