At the beginning of $2025,$ Tamarisk Construction Company changed from the cost$-$recovery method to recognizing revenue over time $($percentage$-$of$-$completion$)$ for financial reporting purposes. The company will continue to use the cost$-$recovery method for tax purposes. For years prior to $2025,$ pretax income under the two methods was as follows: percentage$-$of$-$completion $$111,200,$ and cost$-$recovery $$77,200.$ The tax rate is $30\%.$ Tamarisk has a profit$-$sharing plan, which pays all employees a bonus at year$-$end based on $1\%$ of pretax income.

Compute the indirect effect of Tamarisk's change in accounting principle that will be reported in the $2025$ income statement, assuming that the profit$-$sharing contract explicitly requires adjustment for changes in income numbers.

Indirect effect $