Rose, Inc. (a calendar year C corporation), distributed an auto used 100% in its business to its sole shareholder. At the time of the distribution, the auto, which originally cost $18,000, had an adjusted basis of $6,000 and a fair market value of $5,000. There were no liabilities attached to the auto. No other distributions were made during 2014. As of January 1, 2014, Rose's earnings and profits were $8,000. By what amount will Rose reduce its earnings and profits as a result of the distribution of the auto?