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Parson's pretax accounting income in Year 2 is $100,000. Parson deducts depreciation for tax purposes in excess of accounting depreciation of $5,000 in Year 1 and $10,000 in Year 2. It is expected the depreciation deduction will reverse $7,000 in Year 3 and $8,000 in Year 4 . The income tax rate is 40%. Which of the following entries is included in the journal entry to record deferred taxes at the end of Year 2 ? Credit deferred tax liability $2,000. Debit tax expense $2,000. Debit deferred tax liability $6,000. Credit deferred tax liability $4,000. Correct