Weaver Company had a net deferred tax liability of $34,000 at the beginning of the year, representing a net taxable temporary difference of $100,000 (taxed at 34 percent). During the year, Weaver reported pretax book income of $400,000. Included in the computation were unfavorable temporary differences of $50,000 and favorable temporary differences of $20,000. At the beginning of the year, Congress reduced the corporate tax rate to 21 percent. Weaver's deferred income tax expense or benefit for the current year would be:

A) Net deferred tax benefit of $6,300. B) Net deferred tax expense of $6,300. C) Net deferred tax benefit of $19,300. D) Net deferred tax expense of $19,300.

According to the test bank, the answer is C. Please explain how to calculate this number.