The pretax financial income and taxable income of Zeus Corporation were the same for the following years (i.e., there were no permanent or temporary differences):

	Income	Tax Rate (%)
Year 4	$20,000	30	%
Year 5	15,000	25
Year 6	(100,000)	25
Year 7	5,000	40

What amount of income tax benefit will Zeus Corporation record in Year 6 under U.S. GAAP, assuming that Zeus elects to use the 2-year carryback/20-year carryforward option and that it is more likely than not that there will be no taxable earnings after Year 7? Assume the Year 7 tax rate is known in Year 6.