Maves, Inc. booked a deferred tax asset of $ 45,000 due to a basis difference in warranty

Question:

Maves, Inc. booked a deferred tax asset of $ 45,000 due to a basis difference in warranty liabilities. Management has assessed that it is more likely than not that the firm will not realize 30% of the deferred tax asset. What are the necessary journal entries to record the deferred tax asset and valuation allowance?