Jazz, Inc., claimed$$$$100,000$of rehabilitation credits on its $2022$ tax return. There was sufficient tax authority to take the credits. However, due to uncertainty regarding the eligibility of some of the expenditures, Jazz only recognized$$$$70,000$of the benefits in its $2022$ financial statements. When its tax return was audited in $2025,$ the IRS challenged the eligibility of some of the expenditures and Jazz agreed to pay$$$$20,000$additional tax to settle the dispute. a$.$ By how much does the settlement impact Jazz's $2025$ book tax expense?. b$.$ Provide the journal entry necessary to record the $2025$ tax payment.