Li Corporation reported pretax book income of $$695,000.$ Tax depreciation exceeded book depreciation by $$419,000.$ L$\text{'}$s beginning book $($tax$)$ basis in its fixed assets was $)$ and its ending book $($tax$)$ basis is $$1,895,000($$$1,314,000).$ In addition, the company received $$395,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$64,000.$ 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.

Answer is complete but not entirely correct.

Deferred income tax expense

$

$(31,900)$