At the end of the year, Merton Company's accounting records showed that they had $125$ items in stock at a FIFO cost of $$5$ each. These normally sell for $$10$ each. Due to increased competition, these items can now be sold for only $$4$ each.

What is the amount of an adjustment, if any, that must be made to the value of the inventory at year$-$end? Enter digits only, with no commas, decimal points, or dollar signs. Type $0$ if no adjustment is needed.