On July 1, 2017 Samer Co. acquired 40% of Kamal Co. for $75,000. At the date of acquisition, Kamal reported net assets of $225,000 at book value and $250,000 stated at fair value. The difference was due to the increased value of equipment with a remaining life of 10 years. During 2017 Kamal reported net income of $12,500 and paid dividends of $5,000. Assume that Samer uses the equity method. Based on the preceding information, what amount of un-amortization excess will be reported on Dec 31, 2017?