In 2018, the Robinson Company switched its inventory method from FIFO to average cost. Inventories at the end of 2017 were reported in the balance sheet at $22 million. If the average cost method had been used, 2017 ending inventory would have been $20 million. The company's tax rate is 40%. Assume that 2018's ending inventory is $23 million using average cost, and would have been $26 million if the company had not switched from the FIFO method. The effect of the change in method on2018net income is a: