During $20$X$9$ ZipCo was audited for its $20$X$5$ tax return with the following results: Certain R&D Credit wages were disallowed resulting in a reduction to the original credit by $$10,000$ Machinery placed into service in $20$X$5$ and originally deducted with a MACRS life of $5$ years $($bonus not elected$)$ was changed to$$ be capitalized with plant at $39$ years, reversing a $$25,000$ deduction for $20$X$5.$ Note future depreciation deductions now increase Zipco's originally filed $20$X$5$ return took a $$2,000$ foreign tax credit benefit related to withholding taxes for which they did$$ not have receipts, and accrued an uncertain tax benefit $($FIN $48$ reserve$)$ at that time. However, the documentation was found to be complete upon audit and the full amount of credit was allowed. Interest on underpaid tax of $$3,000$ was incurred on the audit.