Exercise $13-15($Algorithmic$)($LO$.1,4)$

Prance, Inc., earned pretax book net income of $\backslash (\backslash$$ $1,001,000\backslash )$ in $2023.$ During the year Prance acquired a depreciable asset. Book depreciation for the year was $\backslash (\backslash$$ $100,100\backslash )$ while cost recovery for tax purposes was $\backslash (\backslash$$ $160,000\backslash ).$ Prance reported no other temporary or permanent book$-$tax differences. The pertinent U$.$S$.$ Federal corporate income tax rate is $\backslash (21\backslash \%\backslash ),$ and Prance earned an after$-$tax rate of return on capital of $\backslash (4\backslash \%\backslash ).$

Enter below Prance's $2023$ deferred tax benefit or expense, and any deferred tax asset or liability.

If required, round your answer to nearest whole value.