Grand Corporation reported pretax book income of $732,000. Tax depreciation exceeded book depreciation by $488,000. In addition, the company received $366,000 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $61,000. Compute the company's current and deferred income tax expense or benefit. Assume CARES Act applies. (Leave no answer blank. Enter N/A or zero.) Answer is complete but not entirely correct. Current income tax Deferred income tax benefit benefit $ $ 0 X 89,670 X