Smith Company reported pretax book income of $400,000. Included in the computation were favorable temporary differences of $50,000, unfavorable temporary differences of $20,000, and favorable permanent differences of $40,000. Smith's deferred federal income tax expense or benefit would be:

Select one:

a. Net deferred tax expense of $6,300.

b. Net deferred tax benefit of $6,300.

c. Net deferred tax expense of $14,700.

d. Net deferred tax benefit of $14,700.