Smith Company reported pretax book income of $408,000. Included in the computation were favorable temporary differences of $51,600, unfavorable temporary differences of $20,800, and favorable permanent differences of $40,800. Smith's deferred income tax expense or benefit would be.

A- Net deferred tax expense of $6,468

B- Net deferred tax benefit of $6,468

C- Net deferred tax expense of $15,204

D. Net deferred tax benefit of $15,204