Blossom Company purchased land and a building on January 1, 2022. Managements best estimate of the value of the land was $102,000 and of the building $204,000. However, management told the accounting department to record the land at $224,400 and the building at $81,600. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Calculate the annual change in net income