On 1/1/18, Kantner, Inc., a domestic corporation had the following balance sheet accounts for book and tax purposes. Assets: x ook Property, plant and 1,000,000 1,000,000 equipment Accumulated depreciation (605,000) (542,600) Net 395,000 457,400 Liabilities: Deferred Compensation 30,000 During the year ended 12/31/18, Kantner claimed depreciation expense of $97,000 for tax and $77,400 for book. Kantner also accrued $10,000 of deferred compensation expense in 2018 that will not be paid until 2020. There were no other changes to these accounts during the year. Based on this information, determine Kantner's deferred tax asset deferred tax liability and its net deferred tax asset or liability at the end of the year - 12/31/18. Assume a 21% Federal corporate tax rate and no valuation allowance. Based on a beginning deferred tax asset of $6,300 and a beginning deferred tax liability of ($13,104), what is the net deferred tax expense or benefit for the year