Grand Corporation reported pretax book income of $$651,000.$ Tax depreciation exceeded book depreciation by $$434,000.$ In addition, the company received $$325,500$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$54,250.$ Grand's beginning book $($tax$)$ basis in its fixed assets was $$2,085,000($$$1,868,000)$ and its ending book $($tax$)$ basis is $$2,585,000($$$1,951,000).$ Compute the company's current income tax expense or benefit.

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