Weaver Company had a net deferred tax liability of $34,578 at the beginning of the year, representing a net taxable temporary difference of $101,700 (taxed at 34 percent). During the year, Weaver reported pretax book income of $406,800. Included in the computation were unfavorable temporary differences of $51,700 and favorable temporary differences of $23,400. 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: