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

Weaver 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, Weaverreported 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 decreased from 34% to 30%. Weaver's deferred income tax expense or benefit for the current year would be:

A) Net deferred tax expense of $5,000.
B) Net deferred tax benefit of $9,000.
C) Net deferred tax benefit of $5,000.
D) Net deferred tax expense of $9,000.