At December $31,2025,$ Pina Corporation has a deferred tax asset of $\backslash (\backslash$$ $204,000\backslash ).$ After a careful review of all available evidence, it is determined that it is more likely than not that $\backslash$$$61,200$ of this deferred tax asset will not be realized. Prepare the necessary journal entry. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$ Account Titles and Explanation Debit Credit Allowance to Reduce Deferred Tax Asset to Expected Reali Deferred Tax Asset eTextbook and Media Allowance to Reduce Deferred Tax Asset to Expected Realizable Value Benefit Due to Loss Carryback Benefit Due to Loss Carryforward Deferred Tax Asset Deferred Tax Liability Income Tax Expense Income Tax Payable Income Tax Refund Receivable