Acme is a calendar-year corporation that reports the following items during 20Y5: Federal income tax expense $9,000 Charitable contributions in excess of the 10% of taxable income limitation $2,000 Tax deduction in excess of book amortization expense for R&D expenditures $4,000 Receipt in 20Y5 of advance payment of rental income to be earned in 20Y6 $3,000 Deferred compensation expense accrued for books in 20Y4 but paid in May 20Y5 $6,000 Government fine $5,000 What is the net effect of the temporary book-tax differences on Acmes taxable income in 20Y5