On January $2,2022,$ Nupur Corporation placed in service a five$-$year depreciable asset. The acquisition price of the asset was $$25,000,$ and Nupur Corporation claimed a Section $179$ deduction for the full amount. Determine the amount of E&P adjustment associated with the property in the year of acquisition.

$(20$ Points$)$

$$5,000$

$$25,000$

$$20,000$

$($$$5,000)$