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