During the current year, Collins Company reported a net operating loss of $1,200 on its tax return. The company's records also show a $25 reversal of part of a deferred tax liability. Collins's tax rate is 20% for the current year and all future years. Collins is not in an industry that is eligible for the carry-back option, and expects to realize only 60% of the carryforward. What amount of income tax benefit will Collins report in the current year?