LI Corporation reported pretax book income of $$645,000.$ Tax depreciation exceeded book depreciation by $$409,000.$ Li's beginning book $($tax$)$

basis in its fixed assets was $)$ and its ending book $($tax$)$ basis is $$1,845,000($$$1,254,000).$ In addition, the company

recelved $$345,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$48,000.$ 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