DC Company purchased 100% of the outstanding common shares of FA Company on December 31, 20X3 for $570,000. At that date, FA had $260,000 of outstanding common stock and retained earnings of $200,000. It was agreed that the net assets were fairly valued except that the fair value of the capital assets exceeded their net book value by $36,000 and the carrying value of the inventory exceeded its fair value by $24,000. The capital assets had a remaining useful life of 6 years as of the acquisition date and have no salvage value. Inventory turns over 2 times a year. In the FMV increment amortization elimination entries for the year ended December 31, 20x4, what is the dollar value of the adjustment that should be made to amortization expense for the difference in the capital asset valuation