Kindly show the workings if possible so I can understand it. Thank you.

Ivanhoe Company purchased land and a building on January 1, 2022. Management's best estimate of the value of the land was $86,000 and of the building $172,000. However, management told the accounting department to record the land at $189,200 and the building at $68,800. The building is being depreciated on a straight-line basis over 15 years with no salvage value. Calculate the annual change in net income $ Why do you suppose management requested this accounting treatment? Is it ethical? It is likely that management requested this accounting treatment and this practice is