1. Tan, Inc. has book income before federal income taxes of $600,000. In arriving at this book income number, Tan deducted $10,000 for business entertainment (no meals) and $30,000 less in bad debt expenses than it deducted on its federal income tax return. It deducted $30,000 more last year on its books. Tan records no other temporary or permanent book-tax differences. Using the 2020 U.S. tax rate of 21%, what is Tans book entry to record its tax expense?