Grand Corporation reported pretax book income of $657,000. Tax depreciation exceeded book depreciation by $438,000. In addition, the company received $328,500 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $54,750. Grand's beginning book (tax) basis in its fixed assets was $2,095,000($1,876,000 ) and its ending book (tax) basis is $2,595,000($1,957,000). Compute the company's current income tax expense or benefit. Note: Leave no answer blank. Enter N/A or zero