Whitman corporation reported pretax book income of $420,000 in 2017. Book depreciation exceeded tax depreciation by $102,000. In addition, the company accrued vacation pay of $60,000 that was not deductible until paid in 2018. Whitman has a net operating loss carry forward of $202,000 from 2016. Assuming a tax rate of 34%, compute the Companys deferred income tax expense or benefit for 2017.