In year 1, Rex Corp has rental revenues of $400,000 for income statement purposes. For tax purposes, Rex recorded rental income of $440,000 on the tax return. Pretax income was $100,000 and taxable income was $140,000. The enacted tax rate is 40%. The rental revenue is only difference between pretax income and taxable income. Which of the following would be included in the journal entry for Rex to record tax expense for year 1.

-Debit DTA $16,000
Debit Tax expense $40,000
-The expiration date of the NOL
-The amount of the NOL