Can someone please explain what I am doing wrong here! I got this first part correct just needed it in single numbers. Anyways I need the valauation allowance deferred asset account with only 1/4th realized.

2.	Prepare the journal entry(s) to record Paynes income taxes for 2016, assuming it is more likely than not that one-fourth of the deferred tax asset will ultimately be realize

At the end of 2015, Payne Industries had a deferred tax asset account with a balance of $38 million attributable to a temporary book-tax difference of $95 million in a liability for estimated expenses. At the end of 2016, the temporary difference is $90 million. Payne has no other temporary differences and no valuation allowance for the deferred tax asset. Taxable income for 2016 is $200 million and the tax rate is 40%. Required: 1. Prepare the journal entry(s) to record Payne's income taxes for 2016, assuming it is more likely than not that the deferred tax asset will be realized. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) View transaction list Journal entry worksheet Record 2016 income taxes. Note: Enter debits before credits. Event Credit General Journal Income tax expense Debit 82,000,000 80,000,000 Income tax payable Deferred tax asset 2,000,000 Record entry Clear entry View general journal