Dream Home Inc., a real estate developing company, was accounting for its long-term contracts using the completed contract method prior to 2015. In 2015, it changed to the percentage-of-completion method. The company decided to use the same for income tax purposes. The tax rate enacted is 40%. Income before taxes under both the methods for the past three years appears below.

		2013		2014		2015
Completed contract		$300,000		$200,000		$100,000
Percentage-of-completion		500,000		250,000		180,000

Which of the following will be included in the journal entry made by Dream Home to record the income effect?