Robinson Company Had a Net Deferred Tax Liability of $34,000

Robinson Company had a net deferred tax liability of $34,000 at the beginning of the year, representing a net taxable temporary difference of $100,000. During the year, Robinson reported pretax book income of $400,000. Included in the computation were favorable temporary differences of $50,000 and unfavorable temporary differences of$20,000. During the year, the company's tax rate increased from 34% to 35%. Robinson's deferred income tax expense or benefit for the current year would be:

A) Net deferred tax benefit of $11,500.
B) Net deferred tax benefit of $10,500.
C) Net deferred tax expense of $10,500.
D) Net deferred tax expense of $11,500.