Kumara Corporation reported pretax book income of $$1,530,000.$ Kumara also reports an increase in the taxable temporary differences of $$327,500,$ an increase in the deductible temporary differences of $$94,000,$ and favorable permanent differences of $$143,000.$ Assuming a tax rate of $21$ percent, compute the company's deferred income tax expense or benefit.

Note: Enter all numbers as a positive number and indicate whether a deferred tax expense or a deferred tax benefit.