The pretax accounting income $($or loss$)$ for Brown Corp are as follows:

$2018(45,000)$

$2019(39,000)$

$2020220,000$

Pretax accounting income $($or loss$)$ and taxable income $($loss$)$ were the same for all years involved. Assume a $25\%$ tax rate for all years. What should be the amount of income tax expense and tax payable recognized in $2020?$

Group of answer choices

$$25,000$ and $$34,000$

$$55,000$ and $$34,000$

$$25,000$ and $$74,000$

$$55,000$ and $$74,000$