Grand Corporation reported pretax book income of $$627,000.$ Tax depreciation exceeded book depreciation by $$418,000.$ In addition, the company received $$313,500$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$52,250.$ Grand's beginning book $($tax$)$ basis in its fixed assets was $$2,045,000($ $$1,836,000)$ and its ending book $($tax$)$ basis is $$2,545,000($$$1,927,000).$ Compute the company's current income tax expense or benefit.

Note: Leave no answer blank. Enter N$/$A or zero.

Answer is complete but not entirely correct.

$\backslash$table$[[$Current income tax,N$/$A$,$V$,0$