Flag Maris corporation put into service $100,000 of equipment that qualifies for its states 10% research credit. To the extent that the credit is claimed, no cost recover deductions are allowed. Maris is subject to a 14% cost of capital. If the credit were not claimed, the property would qualify for cost recovery deductions use a three year life, strait line with no salvage value, and a half year convention. The state has a flat income tax rate of 8 percent. What is the net value of the tax credit to Maris Corporation?