Prance, Inc., earned pretax book net income of $1,749,000 in 2021. Prance acquired a depreciable asset that year, and first-year tax depreciation exceeded book depreciation by $174,900. 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%. Enter below Prance's 2021 deferred tax benefit or expense and any deferred tax asset or liability