During 20x5, Fila Corp. decided to change from the FIFO method of inventory valuation to the weighted-average (WA) method. Inventory balances under each method were as follows. ____ At 1/1/x5, FIFO = $71,000; WA = $77,000. ____ At 12/31/x5, FIFO = $79,000; WA = $83,000. _____ Fila's income tax rate is 30%. What amount should Fila record as the cumulative effect of this accounting change? (Answer is one of the following)

-2,800

-4,200

-5,000

-6,000

-4,000