Prance, inc, earned pretax book net income of s$800,000$ in $2020.$ Prance acquired a depreciable asset in $2020,$ and first$-$year tax. depreciation exceeded book depreciation by $\backslash (\backslash$$ $80,000\backslash ).$In $2021,$ Prance reports $\backslash (\backslash$$ $600,000\backslash )$ of pretax book net income, and the book depreciation exceeds tax depreciabon that year by $\backslash$$$20,000.$ Prance reports no other temporary or permanent book$-$tax differences, The pertinent U$.$S$.$ Federal corporate income tax rate is $\backslash (21\backslash \%\backslash ),$ and Prance earned an after$-$tax rate of return on capital of $\backslash (8\backslash \%\backslash ).$ Enter below the $2021$ Prance's deferred tax expense and any deferred tox asset or llabiity. If an amount is zero, enter $"\backslash (0"\backslash ).$ If required, round your answer to nearest whole value. c$.$ In net present value terms, what has been the value to Prance of accelerating $\backslash (\backslash$$ $20,000\backslash )$ of $2021$ book depreciation to $2020?$ The present value factor at $\backslash (8\backslash \%\backslash )$ is $0\mathrm{.}9259.\backslash ($ x $\backslash )$