Wildhorse Company purchased land and a building on January 1, 2022. Management's best estimate of the value of the land was $130,000 and of the building $260.000. However, management told the accounting department to record the land at $286,000 and the building at $104,000. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Calculate the annual change in net income 5 Why do you suppose management requested this accounting treatment? Is it ethical?