Mini, Inc., earns pretax book net income of $750,000 in 2021 , 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 2022 . Mini did not recognize any bad debt expense for book purposes in 2022 but did 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 2022 end-of-year balance in Mini's deferred tax benefit or expense and total tax benefit or expense. If an amount is zero, enter "0". If required, round your answers to the nearest dollar. is 0.9615. X