Li Corporation reported pretax book income of $$635,000.$ Tax depreciation exceeded book depreciation by $$407,000.$ Li's beginning book $($tax$)$ basis in its fixed assets was $$1,935,000($$$1,728,000)$ and its ending book $($tax$)$ basis is $$1,835,000($$$1,242,000).$ In addition, the company received $$335,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$72,000.$ 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.