Ayayai Construction Company, which began operations in $2025,$ changed from the cost$-$recovery to the percentage$-$of$-$completion method of accounting for long$-$term construction contracts during $2026.$ For tax purposes, the company employs the cost$-$recovery method and will continue this approach in the future. The appropriate information related to this change is as follows.

$\backslash$table$[[,$Pretax Income from,$],[,$Percentage$-$of$-$Completion,Cost$-$Recovery,$],[,$$$876,000,,$Difference$],[2026,903,000,4673,000,$$$303,000$