On December $31,2021,$ Winston Inc. has determined that it is more likely than not that $$253000$ of a $$610000$ deferred tax asset will not be realized. The journal entry to record this reduction in asset value will include a

credit to the Allowance to Reduce Deferred Tax Asset to Expected Realizable Value of $$253000.$

debit to Income Tax Payable of $$253000.$

debit to Income Tax Expense for $$357000$

credit to Income Tax Expense for $$357000.$