Brantley Corporation reported pretax book income of $$396,100.$ During the current year, the

reserve for bad debts increased by $$39,960.$ In addition, tax depreciation exceeded book

depreciation by $$41,120.$ Finally, the company received $$133,210$ of tax$-$exempt life

insurance proceeds from the death of one of its officers.

What was the DTA generated during the current year by Brantley Corporation?

CORRECT ANSWER IS: $$8,392$