ABC Company uses the straight$$line method of depreciation on its financial statements to write off a piece of equipment that it purchased for $$10,000.$ The asset has an estimated salvage value of zero and a useful life of $4$ years. On the tax return it writes off the asset over $2$ years with zero salvage value. The company is taxed at $30\%.$

The difference between the amount of depreciation recognized on the income statement and on the tax return will result in a: