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%). During the year, Weaver reported pretax book income of $400,000. Included in the computation were favorable temporary differences fo $50,000 and unfavorable temporary differences of $20,000. Congress reduced the corporate tax rate by 21%. Weaver's deferred income tax expense or benefit for the current year would be: a. Net deferred tax expense of $6,300 b. Net deferred tax benefit of $6,300 c. Net deferred tax expense of $6,700 d. Net deferred tax benefit of $6,700.