Company ABC is active in the consutrction of office buildings. On 1/1/2023 they start consutrction on a project that takes 5 year and an estimated 20000 to complete. The contract price at which Company ABC entered into the contract is 30000. At the end of the first year (31/12/2023) Company ABC incurred 4000 in costs. An analyst disagrees with the estimates of the company. The analyst believes that the total costs of the project over the 5 year will be 25000, much higher than the company's estimate of 20000

Based on the assumptions, what is the adjustment that the analyst will need to make to company ABC's 2023 gross profit (NOTE: e.g, if you believe gross profit should be increased by 100 write 1000; if you believe gross profit should be decreased by 100 write -100)?