Recording Temporary Difference, Multiple Tax Rates

In Year $1,$ Adele Company accrued a legal liability of $\backslash (\backslash$$ $100,000\backslash )$ for payments expected to be paid $($that will be deducted when paid$)$ as follows: Year $2$: $\backslash (\backslash$$ $50,000$ ; $\backslash )$ Year $3$: $\backslash (\backslash$$ $30,000$ ; $\backslash )$ and Year $4$: $\backslash (\backslash$$ $20,000\backslash ).$ The company's Year $1$ pretax GAAP income is $\backslash (\backslash$$ $1\backslash )$ million. Enacted tax rates follow: Year $1$: $25\backslash \%$; Year $2$: $25\backslash \%$; Year $3$: $30\backslash \%$; Year $4$ and beyond: $30\backslash \%.$ The company had no other differences between GAAP and tax income, and its deferred tax accounts had zero balances at the beginning of Year $1.$

Required

Prepare the journal entry to record income taxes in Year $1.$