(18-III-1) Can you please help me correct this problem?

I am providing the journal entry, the red x indicates the lines in the JE that are incorrect. Please consider that there are 2 debits and 1 credit is this entry. Furthermore, please see the possible accounts to choose from.

Recording Temporary Difference, Multiple Tax Rates In Year 1, Adele Company accrued a legal liability of $50,000 for payments expected to be paid (that will be deducted when paid) as follows: Year 2: $25,000; Year 3:$15,000; and Year 4: $10,000. The company's Year 1 pretax GAAP income is $1 million. Enacted tax rates follow: Year 1: 25%; Year 2: 25%; Year 3: 30%; Year 4 and beyond: 30%. The company had no other differences between GAAP and tax income, and its deferred tax accounts had zero balances at the beginning of Year 1. Required Prepare the journal entry to record income taxes in Year 1. PF1 (] Account Name [ [ Dec. 31, Year 1 |Income Tax Expense v 250,000 0 x Deferred Tax Asset v 12,500 0 x Income Tax Payable v 0 262,500 v To record income tax expense