Sparrow uses the LIFO inventory method, and its LIFO recapture amount increased by $10,000 during 2023 . In addition, Sparrow sold property on installment during 2022. The property was sold for $40,000 and had an adjusted basis at sale of $32,000. During 2023, Sparrow received a $15,000 payment on the installment sale. Finally, assume that no additional first-year depreciation was claimed. 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