Shipyard Corp. acquired Boatworks Corp. in a Type A reorganization on July 1, 2018. On the date of acquisition, Boatworks had a deficit in its earnings and profits of \(\$ 30,000\). Although Shipyard had no accumulated earnings and profits, its current earnings and profits from its calendar-year 2018 operations totalled \(\$ 40,000\). What amount of the acquired earnings and profits deficit of \(\$ 30,000\) can be used to offset Shipyard's current earnings and profits for 2018?