In $2024,$ Prance reports $$600,000$ of pretax book net income, and the book depreciation on the asset acquired in $2023$ was $$80,000$ while cost recovery for tax purposes was $$60,000.$ Prance reports no other temporary or permanent book$-$tax differences. The pertinent U$.$S$.$ Federal corporate income tax rate is $21\%,$ and Prance earns an after$-$tax rate of return on capital of $8\%.$

For $2024,$ compute Prance's current income tax benefit or expense for the year.