Problem 3-14 (Algorithmic) (LO. 1, 4) Prance, Inc, eamed pretax book net income of $1,961,000 in 2020 . Prance aceuired a depreciable asset that year, and first-year tax depreciation exceeded book depreciation by $196,100. Prance reported no other temporary or permanent boak-tax differences. The pertinent U.S. Federal corporate income tax rate is 21%, and Prance earned an after-tax rate of return on capital of ash. Enter below Prance's 2020 deferred tax expense and any deferred tax asset or liability