Violet Corporation Reported a Loss in 2018 of $610,000 and Carried

Violet Corporation reported a loss in 2018 of $610,000 and carried back the loss to the extent allowed. The company reported taxable income of $215,000 in 2016 and $245,000 in 2017. It has no permanent or temporary differences and its tax rate is 30%. Violet reported taxable income of $345,000 in 2019. What is the necessary journal entry for 2019?

A) $\begin{array}{|c|c|r|}\hline \text { Income Tax Refund Receivable } & 138,000 \\\hline \text { Deferred Tax Asset-45,000 } & \\\hline \text { Income Tax Benefit } &&183,000\\\hline\end{array}$

B) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Refund Receivable } & 58,500 & \\\hline \text { Deferred Tax Asset } & 45,000 & \\\hline \text { Income Tax Benefit } & & 103,500 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 183,000 & \\\hline \text { Income Tax Payable } & & 138,000 \\\hline \text { Deferred Tax Asset } & & 45,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Income Tax Expense } & 103,500 & \\\hline \text { Income Tax Payable } & & 58,500 \\\hline \text { Deferred Tax Asset } & & 45,000 \\\hline\end{array}$$