During $2022($its first year of operations$)$ and $2023,$ Fieri Foods used the FIFO inventory costing method for both financial reporting and tax purposes. At the beginning of $2024,$ Fieri decided to change to the average method for both financial reporting and tax purposes.

Income components before income tax for $2022,2023,$ and $2024$ were as follows:

$\backslash$table$[[($$ in millions$),2022,2023,2024],[$Revenues$,$$$400,$$$410,$$$440$