Western Mountain Sports started 2016 having recognized $5,000,000 more depreciation for tax purposes than for accounting purposes since the company began. It ended 2016 having recognized $4,000,000 more depreciation for tax purposes than for accounting purposes since the company began. Assume a tax rate of 40%. With respect to depreciation, Westerns tax expense journal entry for 2016 would include a: ?

a. Debit to Deferred tax liability for $400,000.?

b. Credit to Deferred tax liability for $400,000.?

c. Debit to Deferred tax liability for $1,600,000.?

d. Credit to Deferred tax liability for $1,600,000.?