Blossom Home Inc., a real estate developing company, was accounting for its long$-$term contracts using the completed contract method prior to $2024.$ In $2024,$ it changed to the percentage$-$of$-$completion method.

The company decided to use the same for income tax purposes. The tax rate enacted is $20\%.$ Income before taxes under both the methods for the past three years appears below.

$\backslash$table$[[,2022,2023,2024],[$Completed contract,$$385000,$$$261000,$$$137000$