Mini, Inc., earns pretax book net income of $$750,000$ in $2022,$ its first year of operations. Mini recognized $$20,000$ in bad debt expense for book purposes. This expense is not yet deductible for tax purposes.

Mini reports $$800,000$ of pretax book net income in $2023.$ Mini did not recognize any bad debt expense for book purposes in $2023$ but did deduct $$15,000$ 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 $2023$ end$-$of$-$year balance in Mini's deferred tax asset or liability at the end of $2023$ and its deferred tax benefit or expense and total tax benefit or expense for the year.

If an amount is zero, enter $"0".$ If required, round your answers to the nearest dollar.

$2023$

a$.$ Total tax benefit or expense $fill in the blank $1$

b$.$ Deferred tax benefit or expense $fill in the blank $2$

c$.$ 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 $0\mathrm{.}9615.$

$fill in the blank $3$