On 1 January 2022, Toyboys Ltd acquired all the issued shares of Dragonfly Ltd. At that date, the plant of Dragonfly Ltd had a fair value of $10 000 more than its carrying amount and an estimated useful life of 5 years. Dragonfly Ltd depreciates the plant on a straight-line basis. The tax rate is 30%. How much will be the adjustment to be made against profit or loss in relation to this plant at 30 June 2023?

1 a credit of $2 000

2 a credit of $1 400

3 a debit of $2 000

4 a debit of $1 400