Mini, Inc, earra pretax book net incomn of \\( \\$ 1,420,000 \\) in 2021 , its first year of operations. Mini recognuzed \\( \\$ 276,400 \\) in bad debt expense. for book purposes. This expense is not yet deductible for tax purposes. Mini reports \\( \\$ 1,491,000 \\) of pretax book net income in 2022. Mini did not recognize any bad debt expense for book purposes in 2022 but did defuct \\( \\$ 160,800 \\) in bod debt expense for tax purposes. Mini reports no other temporary or permancrit book-tax differences, The applicable U.5. federal corponte income tax rate is \21, and Mini carns an after-tax rote 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. II an amount is zero, enter \\( =0 \" \\), If required, round your answer to nearest whole value. 6. 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 ats is 0.9615