Becker Corporation, upon the advice of their Tax Director, took an aggressive position on their corporate tax return related to some research tax credits. Under their FIN 48 evaluation for book reporting purposes, they deemed the likelihood that this deduction would sustain an IRS audit to be less than 50%. As such, while they took a $10,000 deduction for tax purposes, under FIN 48, they deemed $5,000 to be allowable for book reporting purposes. Assuming taxable income of $50,000 and a tax rate of 30%, consider the impact of this scenario on Becker Corporations US GAAP financial statements. Becker Corporation has no temporary or permanent differences.