Robinson Company had a net deferred tax liability of $37,000 at the beginning of the year, representing a net taxable temporary difference of $103,000. 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, the company's tax rate increased from 34% to 35%. Robinson's deferred income tax expense or benefit for the current year would be:

Net deferred tax expense of $12,055

Net deferred tax benefit of $11,025

Net deferred tax expense of $11,025

Net deferred tax benefit of $12,055