Coop Incorporated owns 43 percent of Chicken Incorporated. Both Coop and Chicken are corporations. Chicken pays Coop a dividend of $30,000 in the current year. Chicken also reports financial accounting earnings of $40,000 for that year. Assume Coop follows the general rule of accounting for investment in Chicken. What is the amount and nature of the booktax difference to Coop associated with the dividend distribution (ignoring the dividends received deduction)?