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.