Rubio, Inc., an accrual basis C corporation, reports the following amounts for the tax year. The applicable income tax rate is $30\%($combined Federal, state, and global$).$

Book income, including the items below $$80,000$

Interest income from City of Westerville bonds $10,000$

Bribes paid to Federal inspectors $17,000$

Liability for anticipated warranty costs $($beginning of year$)20,000$

Liability for anticipated warranty costs $($end of year$)25,000$

Rubio's deferred tax benefit or expense is $$\_\_\_\_$ and GAAP income for the year is $\_\_\_\_$