A plant manager for a large cable company knows that the remaining invested value of quality assurance equipment is more closely approximated when the equipment is depreciated linearly by the SL method compared to a rapid write$-$off method like MACRS. Therefore, he keeps two sets of books, one for tax purposes $($MACRS$)$ and one for equipment$-$management purposes $($SL$).$ For an asset that has a first cost of $$94,000,$ a depreciable life of $5$ years, and a salvage value equal to $20\%$ of the first cost, determine the difference in the book values shown in the two sets of books at the end of year $4.$

The difference in the book values shown in the two sets of books at the end of year $4$ is $