Big Bear Sporting Goods opened in 2018. They reported sales revenue of $385,000 and expenses of $420,000. There are no permanent or temporary differences, so the book loss and taxable loss will be the same. Big Bear plans on carrying forward the net operating loss (NOL). Assuming a 32% tax rate, what is the necessary journal entry in 2018 to record the NOL carryforward? O A. Income Tax Refund Receivable Income Tax Benefit 11,200 11,200 O B. Income Tax Refund Receivable Income Tax Benefit 123,200 123,200 O C. Deferred Tax Asset Income Tax Benefit 123,200 123,200 11,200 D. Deferred Tax Asset Income Tax Benefit 11,200