Stuart built a dog daycare on leased property. Note the following: The lease agreement requires Stuart to return the leased property to its original state at the end of the five-year lease by dismantling the daycare. Engineering reports commissioned by Stuart show that the best estimate of costs to settle the obligation in five years will equal $5,000. The company's risk-adjusted market discount rate for this liability is 12%. The market risk-free rate is 3%. Stuart follows ASPE. What is the accretion expense for Year 3 related to this asset retirement obligation (ARO)?