X Ltd transfers an asset which had cost $10000 to its wholly owned subsidiary Y Ltd in 20X1. The transfer price was $13000. A full year's deprecation charge is made in the year of acquisition and none in the year of disposal. X Ltd had owned the asset for five years prior to the period in which the asset was transferred and its useful life at the time of original purchase by X Ltd was 10 years. The tax rate is 30%. What is the net adjustment required to group's profit in 20X1