A company began operations in 2017 using weighted-average inventory pricing. In 2019, the company changed to LIFO inventory pricing.

Pre-tax income using weighted-average was $185,000 for 2017 and $195,000 for 2018. Pre-tax income using LIFO would have been $190,000 in 2017 and $175,000 in 2018. In 2019, pre-tax income would have been $190,000 using weighted-average and was $200,000 using LIFO.

The tax rate was 30% in 2017, 35% in 2018, and 40% in 2019.

What is the cumulative effect on income of prior years in changing from weighted-average to LIFO, net of tax?