Mini, Inc., earns pretax book net income of $1,312,000 in 2021, its first year of operations. Mini recognized $219,200 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. Mini reports no other temporary or permanent book-tax differences. The U.S. Federal corporate income tax rate is 21%, and Mini earns an after-tax rate of return on capital of 4%.

Compute Mini's current income tax benefit or expense.