The reconciliation between accounting income and taxable income for 2021 shows: Accounting income $200,000 Time left 0:47 Permanent difference 20.000 Temporary difference _(50.000) Taxable income $170.000 The only temporary difference for all years is CCA/depreciation. The total cumulative CCA up to December 31, 2020 was $80,000, and the total cumulative depreciation expense up to December 31. 2020 was $140,000. There are no other temporary differences. The tax rate for 2021 and prior years was 20%. In December 2021 a new 30% tax rate was enacted for all future years beginning in 2022 (next year). QUESTION The 2021 journal entry to record Deferred Tax Expense would include which item? Select one: . DEBIT Deferred Tax Expense 9,000 / CREDIT Deferred Tax Asset 9.000 . DEBIT Deferred Tax Asset 9,000/ CREDIT Deferred Tax Expense for $9,000 C. DEBIT Deferred Tax Asset 3.000 / CREDIT Deferred Tax Expense for 3,000 d. DEBIT Deferred Tax Expense 3.000 / CREDIT Deferred Tax Asset 3,000