Prance, Inc, earned pretax book net income of $1,357,000 in 2021. Prance acquired a depreciable asset that year, and first-year tax depreciation exceeded book depreciation by $135,700. Prance reported no other temporary or permanent book-tax differences. The pertinent U.S. Federal corporate income tax rate is 21% and Prance earned 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