For 2020, Al Corporation reports pretax accounting income of…

For 2020, Al Corporation reports pretax accounting income of $400,000, but due to a single temporary difference, taxable income is only $300,000. At the beginning of the year, no temporary differences existed.  The enacted tax rate is 25% for 2020, and 20% for future years.  What tax accrual entry would Al make for 2020?