Depreciation$$straight$-$line method

At December $31,2023,$ the following data were available for a building owned by Balsam Company:

Building cost $$800,000$

Accumulated depreciation$$building $$450,000$

Estimated residual value at end of useful life $$50,000$

Estimated remaining useful life $10$ years

An extension was added to the side of the building at a cost of $$95,000.$ The extension was completed on June $30,2024,$ and was used as storage space commencing July $2,2024.$ The company uses the straight$-$line depreciation method and accounts for partial years using the number of months the asset is available for use.

Required:

How much is the impact of this expenditure on income before taxes for $2024?$