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Smith Company reported pretax book income of $405,000. Included in the computation were favorable temporary differences of $51,000, unfavorable temporary differences of $20,500, and favorable permanent differences of $40,500. Smith's deferred income tax expense or benefit would be: Multiple Choice net deferred tax benefit of $6,405 net deferred tax expense of $15,015. net deferred tax expense of $6,405. net deferred tax benefit of $15,015. Angel Corporation reported pretax book income of $1,002,000. During the current year, the net reserve for warranties increased by $25,300. In addition, tax depreciation exceeded book depreciation by $100,500. Finally, Angel subtracted a dividends received deduction of $25,400 in computing its current-year taxable income. Angel's hypothetical tax expense in its reconciliation of its income tax expense is: Multiple Choice $205,107 $194,628. $210,420. $189,315