Randolph Company reported pretax net income from continuing operations of $959,000 and taxable income of $590,000. The booktax difference of $369,000 was due to a $205,000 favorable temporary difference relating to depreciation, an unfavorable temporary difference of $88,000 due to an increase in the reserve for bad debts, and a $252,000 favorable permanent difference from the receipt of life insurance proceeds.

a. Compute Randolph Companys current income tax expense

b. Compute Randolph Companys deferred income tax expense or benefit.