Burcham Corporation reported pretax book income of $635,000. Tax depreciation exceeded book depreciation by $610,000. In addition, the company received $215,000 of tax-exempt municipal bond interest. The companys prior-year tax return showed taxable income of $139,000. Compute the companys book equivalent of taxable income. Use this number to compute the companys total income tax provision or benefit.

Book equivalent of taxable income
Total income tax provision or benefit	$()