During the current year, CRS Inc. reported the following tax-related information:

• $10,000 tax-exempt interest from public activity bonds issued in 2015.
• $16,000 tax-exempt interest from private activity bonds issued in 2015.
• $150,000 death benefit from life insurance policies on officer’s lives.
• $6,000 70 percent dividends received deduction.
• $12,000 80 percent dividends received deduction.
• $50,000 bad debt expense.
• $20,000 amortization expense relating to organizational expenditures.
• $80,000 gain included in taxable income under the installment method (sale occurred in prior year).

What is CRS’s current year ACE adjustment?