An asset is purchased on May 15, 2014, for \(\$ 100,000\). The full 10 percent investment credit of \(\$ 10,000\) is taken on the asset. On June 23, 2018, a Code Sec. 108 election is made to exclude gain arising from the discharge of business indebtedness in the amount of \(\$ 7,000\). What is the amount of investment credit recapture? See Panbandle Eastern Pipe Line Co. \& Affiliates, 81-2 UsTC 99496,654 F.2d 35 (Ct Cls 1981).