Four years ago E purchased a photocopy machine for $40,000 and placed it in a separate class. The photocopier was sold for $3,000 in the current year. The UCC balance of this separate class was $20,000 at the beginning of the current year. What is the decrease to D's net income for tax purposes, if any, for the current year as a result of the photocopier sale? Note: Do not place a minus sign in front of the amount. $ ta 17,000