kimconan on "A question about deferred tax for net periodic pension cost."

Hi guys. I am confused by the deferred tax of periodic pension cost. Here is a example extracted from F6, page 17, third entry.

Journal entry to record the Year 2 service cost, interest cost, and return on plan assets ($400,000 + $115,000 - $20,000 = $495,000) and the related deferred tax asset of $198,400 ($495,000 x 40%):

Net periodic pension cost $495,000
Pension benefit liability-current $495,000

Deferred tax asset $198,400
Deferred tax benefit-income statement $198,400
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Second entry is weird for me. What I thought was tax benefit can only be deferred when the recognition of expense is deferred to OCI. In this example, net periodic pension cost is recognized in I/S, but the related tax is deferred, and recognized in I/S immediately.

Could you guys explain the entry please? I got stuck in this example.