Marlin Corporation reported pretax book income of $$1,000,000.$ During the current year, the net reserve for warranties increased by $$25,000.$ In addition, book depreciation exceeded tax depreciation by $$100,000.$ Finally, Marlin subtracted a dividends received deduction of $$15,000$ in computing its current$-$year taxable income. Marlin's current income tax expense or benefit would be: