mini, inc., earns pretax book net income of $750,000 in 2021. mini recognized $20,000 in bad debt expense for book purposes. this expense is not yet deductible for tax purposes. mini reports no other temporary or permanent book-tax differences. the 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 2021 deferred tax assets and liabilities, deferred tax benefit or expense, and total tax benefit or expense. balance sheet deferred tax asset $fill in the blank 1 income statement deferred tax benefit $fill in the blank 2 mini's total tax expense will be: current tax expense $fill in the blank 3 deferred tax benefit fill in the blank 4 total tax expense $fill in the blank 5