Mini, Inc., earns pretax book net income of $750,000 in 2021. Mini recognized $20,000 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%.

Enter below the 2021 deferred tax assets and liabilities, deferred tax benefit or expense, and total tax benefit or expense.

Balance Sheet
Deferred tax asset	$fill in the blank 1
Income Statement
Deferred tax benefit	$fill in the blank 2
Mini's total tax expense will be:
Current tax expense	$fill in the blank 3
Deferred tax benefit	fill in the blank 4
Total tax expense	$fill in the blank 5