Grand Corporation reported pretax book income of $$636,000.$ Tax depreciation exceeded book depreciation by $$424,000.$ In addition, the company received $$318,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$53,000.$ Grand's beginning book $($tax$)$ basis in its fixed assets was $$2,060,000($$$1,848,000)$ and its ending book $($tax$)$ basis is $$2,560,000($$$1,936,000).$ Compute the company's current income tax expense or benefit.

Current income tax: N$/$A $$0$

Deferred income tax: expense $?$