18, In 2021, A Corporation issued 55,000 nonqualified stock options to its employees with an option exercise price of $3 per share (total option value equaled $165,000). Half of the options vested in 2021 and the remaining vested in 2022 (no options were exercised in 2021 or 2022). Employees of the Corporation exercised 5,000 options in 2023 with a bargain element on each option of $7 (FMV at the date of exercise was $10. What is the 2022 temporary book-tax difference associated with the exercise of the stock options?