Robinson Company had a net deferred tax liability of $35,224 at the beginning of the year, representing a net taxable temporary difference of $103,600 (taxed at 34 percent). During the year, Robinson reported pretax book income of $403,600. Included in the computation were favorable temporary differences of $53,600 and unfavorable temporary differences of $21,800. During the year, Congress reduced the corporate tax rate to 21 percent. Robinson's deferred income tax expense or benefit for the current year would be:

Multiple Choice

a. net deferred tax benefit of $6,678.

b. net deferred tax expense of $6,678.

c. net deferred tax benefit of $6,790.

d. net deferred tax expense of $6,790.