Doubt on Income Taxes and Deferred tax

Hello guys

I have encountered a problem while preparing the appropriate journal entries relating to the deferred tax as in the scenario stated below. May I get your opinion in solving this question?

Scenario (Question : What are the journal entries to account for deferred taxes) :

Company ABC has incurred loss of $ 200000 in 1 January 2010. In 2016, the company bought a motor vehicle and as at 31 December 2016, the taxable temporary difference (TTD) of RM 100000 is related to the motor vehicle. Assume tax rate is at 25%, what are the journal entries?

My Answer would be :

Dr Deferred tax asset (200000×25%) 50000
Cr Tax credit 50000

Dr Deferred tax asset 50000
Cr Tax expense (SOCI) 25000
Cr Deferred tax liability 25000

May I know are these journal entries correct?

Thank you