Prance, Inc., earned pretax book net income of $800,000 in 2022. Prance acquired a depreciable asset that year, and first-year tax depreciation exceeded book depreciation by $80,000. 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 2022 deferred tax benefit or expense, total tax expense, and any deferred tax asset or liability