Coop Incorporated owns $36$ percent of Chicken Incorporated. Both Coop and Chicken are corporations. Chicken pays Coop a dividend of $$15,000$ in the current year. Chicken also reports financial accounting earnings of $$25,000$ 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 its investment in Chicken stock $($ignoring the dividends received deduction$)?$