Robinson Company had a net deferred tax liability of $34,816 at the beginning of the year, representing a net taxable temporary difference of $102,400 (taxed at 34%). During the year, Robinson reported pretax book income of $402,400. Included in the computation were favorable temporary differences of $52,400 and unfavorable temporary differences of $21,200. During the year, Congress reduced the corporate tax rate from 34% to 21%. Robinson's deferred income tax expense or benefit for the current year would be: