Mini, Inc., earns pretax book net income of $1,486,000 in 2021, its first year of operations. Mini recognized $114,800 in bad debt expense for book purposes. This expense is not yet deductible for tax purposes. Mini reports $1,560,300 of pretax book net income in 2022. Mini did not recognize any bad debt expense for book purposes in 2022 but did deduct $86,100 in bad debt expense for tax purposes. Mini reports no other temporary or permanent book-tax differences. The applicable U.S. Federal corporate income tax rate is 21%, and Mini earns an after-tax rate of return on capital of 4%. Enter below the 2022 end-of-year balance in Mini's deferred tax benefit or expense and total tax benefit or expense.