Li Corporation reported pretax book income of $$705,000.$ Tax depreciation exceeded book depreciation by $$421,000.$ Li's beginning

book $($tax$)$ basis in its fixed assets was $$2,005,000($$$1,784,000)$ and its ending book $($tax$)$ basis is $$1,905,000($$$1,326,000).$ In addition,

the company received $$405,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income

of $$74,000.$ 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