Cullumber Company purchased land and a building on January 1, 2022. Management's best estimate of the value of the land was $106,000 and of the building $212,000. However, management told the accounting department to record the land at $233,200 an- the building at $84,800. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Calculate the annual change in net income