A company has the following data:

Cash dividends paid in 2020	4,000
Dividends declared in 2020	8,000
Net income for 2020	10,000
Retained earnings at December 31, 2019	15,500
Retained earnings at December 31, 2020	16,000

The company had a single adjustment to beginning retained earnings for a correction of error in 2017's net income.

If the company's tax rate is 40% in all years, what was the pre-tax amount of the adjustment to beginning retained earnings?