Cullumber Anti-Pollution Company is suffering declining sales of its principal product, non-biodegradable plastic cartons. The president, Mark Harris, instructs his controller. Betty Martin, to lengthen asset lives to reduce depreciation expense. A processing line of automated plastic extruding equipment, purchased for $4.3 million in January 2027, was originally estimated to have a useful life of 8 years and a salvage value of $500,000. Depreciation has been recorded for 2 years on that basis. Mark wants the estimated life changed to 12 years total and the straight-line method continued. Betty is hesitant to make the change, believing it is unethical to increase net income in this manner. Mark says, "Hey, the life is only an estimate, and l've heard that our competition uses a 12 -year life on their production equipment." (c) What is the effect of Mark's proposed change on income before taxes in the year of change? Income before income taxes in the year of change is by $