Li Corporation reported pretax book income of $$615,000.$ Tax depreciation exceeded book depreciation by $$403,000.$ Li's beginning

book $($tax$)$ basis in its fixed assets was $$1,915,000($$$1,712,000)$ and its ending book $($tax$)$ basis is $$1,815,000($ $$1,218,000).$ In addition, the

company received $$315,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of

$$127,000.$ 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.

Deferred income tax expense