Blue waters, a calendar year-end partnership, uses the cash method of accounting and accounts for inventory as noninceidental materials and supplies. On December 23m year 1, Blue Waters signed a contact to purchase $10,000 of shingles that were used on January, Year 2. Blue Waters paid $6,000 upon signing the contact and the balance on January 5, Year 2. How much of the inventory can Blue Waters deduct in Year 1?