Crane Company purchased land and a building on January 1, 2022. Management's best estimate of the value of the land was $104,000 and of the building $208,000. However, management told the accounting department to record the land at $228,800 and the building at $83,200. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Calculate the annual change in net income ta $ Why do you suppose management requested this accounting treatment? Is it ethical? It is likely that management requested this accounting treatment to boost the net income and this practice is not ethical