Packard Corporation reported pretax book income of $$501,800.$ Included in the computation were favorable temporary differences of $$11,800,$ unfavorable temporary differences of $$101,800,$ and unfavorable permanent differences of $$80,900.$ The corporation's current income tax expense or benefit would be:

Multiple Choice

$$141,267$ tax expense.

$$124,545$ tax benefit.

$$122,367$ tax expense.

$$105,378$ tax benefit.