Coop Inc. owns 36% of Chicken Inc., both Coop and Chicken are corporations. Chicken pays Coop a dividend of $21,000 in the current year. Chicken also reports financial accounting earnings of $31,000 for that year. Assume Coop follows the general rule of accounting for investment in Chicken. What is the amount and nature of the book-tax difference to Coop associated with the dividend distribution (ignoring the dividends received deduction)?