In 2022, Prance reports $1,355,900 of pretax book net income, and the book depreciation exceeds tax depreciation that year by $48,425. Prance reports no other temporary or permanent book-tax differences. The pertinent U.S. Federal corporate income tax rate is 21%, and Prance earns an after-tax rate of return on capital of 8%. If required, round your computations to the nearest dollar. For 2022, compute Prance's current income tax benefit or expense for the year. $