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?

		a. 2,800
		b. 4,000
		c. 6,000
		d. 4,200
		e. 5,000