Li Corporation reported pretax book income of $$710,000.$ Tax depreciation exceeded book depreciation by $$422,000.$ Li's beginning

book $($tax$)$ basis in its fixed assets was $$2,010,000($ $$1,788,000)$ and its ending book $($tax$)$ basis is $$1,910,000($ $$1,332,000).$ In addition,

the company received $$410,000$ of tax$-$exempt municipal bond interest. The company's prior$-$year tax return showed taxable income of

$$28,000.$ 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.