On 30 June 2012, an extract of Kendall Ltds statement of financial position, prepared for internal purposes but excluding the effect of income tax for the current year, disclosed the following information:

ASSETS
Bank Inventory Machinery Accumulated Depreciation Deferred Tax Asset	$40,000 $27409 $400,000 (68,000) $6727 (timing differences only)
LIABILITIES
Accounts Payable Provision for Annual Leave Deferred Tax Liability	$34096 $16512 $3,000

ADDITIONAL INFORMATION

The Machinery was acquired on 1 July 2010. Depreciation for accounting purposes was 8.5% (straight line), while 11% (straight line) was used for tax purposes.

The tax rate is 30%.

What is the value of the adjustment to the Deferred Tax Asset for 30 June 2012? Do not net the Deferred Tax Asset account and the Deferred Tax liability Accounts.