Li Corporation reported pretax book income of $$700,000.$ Tax depreciation exceeded book depreciation by $$420,000.$ Li's beginning book $($tax$)$ basis in its fixed assets was $$2,000,000($$$1,780,000)$ and its ending book $($tax$)$ basis is $$1,900,000($$$1,320,000).$ In addition, the company received $$400,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of $$139,000.$ 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.