Jones Company reported pretax book income of $$1,000,000$ in $2023.$ Included in the computation were increases in taxable temporary differences of $$100,000,$ deductible temporary differences of $$120,000,$ and favorable permanent differences of $$60,000.$ Compute the company's deferred income tax expense or benefit for $2023.$

a$)$ A net deferred tax expense of $$8,400$

b$)$ A net deferred tax benefit of $$8,400$

c$)$ A net deferred tax expense of $$4,200$

d$)$ A net deferred tax benefit of $$4,200$