Mini, Inc., earns pretax book net income of $$1,894,000$ in $2023,$ its first year of operations. Mini reported a $$210,800$ allowance for bad debts on its balance sheet for book purposes.

Mini reports $$1,988,700$ of pretax book net income in $2024.$ Mini did not recognize any bad debt expense for book purposes in $2024$ but did deduct $$158,100$ in bad debt expense for tax purposes. Mini reports no other temporary or permanent book$-$tax differences. The applicable U$.$S$.$ Federal corporate income tax rate is $21\%,$ and Mini earns an after$-$tax rate of return on capital of $4\%.$

Enter below the $2024$ end$-$of$-$year balance in Mini's deferred tax asset or liability at the end of $2024$ and its deferred tax benefit or expense.

If an amount is zero, enter $"0".$ If required, round your answer to the nearest whole value.

$2024$

a$.$ Deferred tax benefit or expense

b$.$ In net present value terms, what has been the cost to Mini of the deferred tax deduction for bad debts? The present value factor at $8\%$ is $0\mathrm{.}9615.$