At the beginning of $2024,$ a construction company that began operations in $2022$ changed from the completed$-$contract method to the percentage$-$of$-$completion method for accounting purposes but not for tax purposes. Gross profit figures under both methods for the past three years appear below:

$\backslash$table$[[,$Completed$-$Contract,Percentage$-$of$-$Completion$],[2022,$$$448000,$$$867000$