Harrison Corporation reported pretax book income of $674,000. Tax depreciation exceeded book depreciation by $440,000. In addition, the company received $350,000 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $58,000. Assuming a tax rate of 21 percent, compute the company's deferred income tax expense or benefit. Assume CARES Act applies. Deferred income tax expense Grand Corporation reported pretax book income of $726,000. Tax depreciation exceeded book depreciation by $484,000. In addition, the company received $363,000 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $60,500. 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.) Current income tax Deferred income tax benefit benefit