Li Corporation reported pretax book income of $650,000. Tax depreciation exceeded book depreciation by $410,000. Li's beginning book (tax) basis in its fixed assets was $1,950,000 ($1,740,000) and its ending book (tax) basis is $1,850,000 ($1,260,000). In addition, the company received $350,000 of tax-exempt municipal bond interest. The company's prior-year tax return showed taxable income of $84,000. 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.