Use the following information to determine the adjustments, if any, to ICO.

$($Hint: if you are adjusting ICO, should the adjustments be pre$-$tax or net of tax?$)$

If you need to increase ICO, enter your answer as a positive number; for instance: $3000$

If you need to decrease ICO, enter your answer as a negative number; for instance: $-3000$

If you determine no change is needed to ICO; enter $0.$

During $2022,$ Matador declared preferred dividends of $$70,000,$ paid $$90,000$ for dividends, and received $$135,000$ for dividends on available$-$for$-$sale equity securities$.$the bookkeeper did not include any of these when calculating ICO. Determine the adjustment to ICO. Matador has a corporate tax rate of $30\%.$