Shaw, Inc. reported pre-tax book income of $10,000,000. During the current year, the reserve for bad debts increased by $110,000. In addition, tax depreciation exceeded book depreciation by $210,000. Shaw, Inc. sold a fixed asset and reported book gain of $50,000 and tax gain of $75,000. Finally, the company received $250,000 of tax-exempt life insurance proceeds from the death of one of its officers. Assuming a tax rate of 21%, compute the companys deferred income tax expense or benefit. (Enter as a negative).