Roberts Inc. owns 40% of Kara Inc., both Roberts and Kara are corporations. Kara pays Roberts a dividend of $10,000 in the current year. Kara also reports financial accounting earnings of $19,000 for that year. Assume Roberts follows the general rule of accounting for investment in Kara. What is the amount and nature of the book-tax difference to Roberts associated with the dividend distribution (ignoring the dividends received deduction)? (Enter a favorable difference as a positive and an unfavorable difference as a negative)