At December 31, 2017, the following data were available for a building owned by NU Company:

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

A small room was built on the back of the building at a cost of $50,000. The room was completed on June 30, 2018, and was used as office space commencing July 2, 2018. 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 2018?