Cass Corporation reported pretax book income of $10,970,000. During the current year, the reserve for bad debts increased by $110,000. In addition, tax depreciation exceeded book depreciation by $315,000. Cass Corporation sold a fixed asset and reported book gain of $100,500 and tax gain of $137,250. Finally, the company received $269,000 of tax-exempt life insurance proceeds from the death of one of its officers. Compute the companys current income tax expense or benefit. (Round your final answers to nearest whole dollar amount. Amounts to be deducted should be indicated by a minus sign.)