The journal entry in a year with Net Operation Loss would include a debit to:

A. income tax receivable and a credit to benefit due to carry forward for the amount of the benefit

B. deferred tax asset and a credit to benefit due to carry forward for the amount of the benefit

C. benefit due to carry forward and a credit to income tax receivable for the amount of the benefit

D. benefit due to carry forward and a credit to deferred tax asset for the amount of the benefit