STR Provided the Following Data Related to Income Tax Allocation

STR provided the following data related to income tax allocation: The deferred tax account showed a zero balance at the start of 2009.There was only one temporary difference,a revenue amount,which was taxable in 2009,but was recorded for accounting purposes in 2010.There are no carry backs or carry forwards.The journal entry to record the income tax consequences for 2009 would include a:

A) Debit of $400 to STR's deferred tax account.
B) Credit of $400 to STR's deferred tax account.
C) Debit of $136 to STR's deferred tax account.
D) Credit of $136 to STR's deferred tax account.