As a brand new employee, John received a handbook during orientation to help him understand the corporate culture of the firm. The last line of the company's mission statement said "Do unto our customers as you would have them do unto you." The company is promoting the use of , fill in the blank, to gauge ethical decision making in an employee's daily interaction with customers.

Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?