Prance, Inc., earned pretax book net income of $1,181,000 in 2020. Prance acquires a depreciable asset that year, and first-year tax depreciation exceeds book depreciation by $118,100. Prance reported no other temporary or permanent book tax differences. The perint U.S. Federal corporate income tax rate is 21% and Prance earns an after-tax rate of return on capital of 4% If required, round your answers to the nearest dollar. Compute Prance's current income tax benefit or expense for the year.