Cullumber Company purchased land and a building on January 1, 2022. Managements best estimate of the value of the land was $106,000 and of the building $212,000. However, management told the accounting department to record the land at $233,200 and the building at $84,800. The building is being depreciated on a straight-line basis over 15 years with no salvage value.

I need help calculating the annual change in net income, I keep getting the answer $8,478 but the homework site is telling me I'm wrong