In its first years of operations Hadley Productions reported the following operating income (loss) amounts:

2014	$ 431,000
2015	(850,000)

There were no deferred income taxes in any year. In 2015, Hadley elected to carry back its operating loss. The enacted income tax rate was 30% in 2014 and 35% thereafter.

In 2015, what is Hadley’s Income Tax Benefit from the NOL