Forrest Ltd acquired 100% of the share capital of Desert Ltd on 1 July 2020. At acquisition date, all assets and liabilities of Desert Ltd were carried at fair value except for inventory. Carrying amount of the inventory was $6 000 while its fair value was $14 000. 20% of the inventory held by Desert Ltd at the acquisition date was sold before 30 June 2021. $4 000 of goodwill was recorded as a result of the business combination. The company tax rate is 30%.

Required:

What is the net amount of the business combination valuation reserve shown on the consolidation worksheet at 30 June 2021?