S & C Company Reported Income Before Taxes of $91,000

S & C Company reported income before taxes of $91,000 for the years 2016, 2017, and 2018. In 2019 they experienced a loss of $182,000. S & C had a tax rate of 30% in 2016 and 2017, and a rate of 40% is 2018 and 2019. The company elects to carry back the loss. What is the necessary journal entry to record the NOL carryback in the year of the loss?

A) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Refund Receivable } & 54,600 & \\\hline \text { Income Tax Benefit } & & 54,600 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Refund Receivable } & 63,700 & \\\hline \text { Income Tax Benefit } & & 63,700 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Refund Receivable } & 72,800 & \\\hline \text { Income Tax Benefit } & & 72,800 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Refund Receivable } & 91,000 & \\\hline \text { Income Tax Benefit } & & 91,000 \\\hline\end{array}$$