Sparrow uses the LIFO inventory method, and its LIFO recapture amount increased by $10,000 during 2022 . In addition, Sparrow sold property on installment during 2021. The property was sold for $40,000 and had an adjusted basis at sale of $32,000. During 2022, Sparrow received a $15,000 payment on the installment sale. Finally, assume that no additional first-year depreciation was claimed. Click here for the Dividend Received Deduction Table. Indicate whether each item (or part of the item) is "Added" to, "Deducted" from taxable income, or "No effect" when computing current E \& P. Indicate whether each item (or part of the item) is "Added" to, "Deducted" from taxable income, or "No effect" when computing current E \& P. In your computations, if required, round amounts to the nearest dollar. Sparrow Corporation's current E \& P is $ X