Robinson Company had a net deferred tax liability of $$35,156$ at the beginning of the year, representing a net taxable temporary difference of $$103,400($taxed at $34$ percent$).$ During the year, Robinson reported pretax book income of $$403,400.$ Included in the computation were favorable temporary differences of $$53,400$ and unfavorable temporary differences of $$21,700.$ During the year, Congress reduced the corporate tax rate to $21$ percent. Robinson's deferred income tax expense or benefit for the current year would be: