Morgan Company began operations in 2015. The company reported $58,000 of depreciation expense on its income statement in 2015 and $32,000 in 2016.

Morgan Company began operations in 2015. The company reported $58,000 of depreciation expense on its income statement in 2015 and $32,000 in 2016. On its tax returns, Morgan deducted $84,000 for depreciation in 2015 and $94,000 in 2016. The 2016 tax return shows a tax obligation (liability) of $38,400 based on a 40% tax rate.             What is the temporary difference between the book value of depreciable assets and the tax basis of these assets at the end of 2015?