Robinson Company had a net deferred tax liability of $35,020 at the beginning of the year, representing a net taxable temporary difference of $103,000 (taxed at 34%). During the year, Robinson reported pretax book income of $403,000. Included in the computation were favorable temporary differences of $53,000 and unfavorable temporary differences of $21,500. 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: Multiple Choice Net deferred tax benefit of $6,615. Net deferred tax expense of $6,615. O Net deferred tax benefit of $6,775. o Net deferred tax expense of $6,775