At December 31, 2020, the following data were available for a building owned by NU Company: 

A small room was built on the back of the building at a cost of $50,000. The room was completed on June 30, 2021, and was used as office space commencing July 2, 2021. The company uses the straight-line depreciation method and accounts for partial years using the number of months the asset is available for use. 

Required:

How much is the impact of this expenditure on income before taxes for 2021?

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Building cost Accumulated depreciation-building Estimated residual value at end of useful life Estimated remaining useful life $800,000 600,000 50,000 10 years