The Wyatt Company Reports the Following for Both Pretax Financial

The Wyatt Company reports the following for both pretax financial and taxable income:
Wyatt uses the carryback provision for net operating losses when possible. Congress has enacted a tax rate for 2020 and future years of 40%. The entry on December 31, 2019, to record income tax expense would include a

A) debit to Income Tax Refund Receivable for $24,000.
B) debit to Income Tax Refund Receivable for $45,000.
C) credit to Income Tax Benefit from Operating Losses for $45,000.
D) credit to Income Tax Expense for $45,000.