Kumara Corporation reported pretax book income of $1,480,000. Kumara also reports an increase in the taxable temporary differences of $145,000, an increase in the deductible temporary differences of $124,000, and favorable permanent differences of $111,000. 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.