Kingbird Company has recorded bad debt expense in the past at a rate of $1\mathrm{.}5\%$ of accounts receivable, based on an aging analysis. In $2025,$ Kingbird decides to increase its estimate to $2\%.$ If the new rate had been used in prior years, cumulative bad debt expense would have been $$362,400$ instead of $$271,800.$ In $2025,$ bad debt expense will be $$108,600$ instead of $$81,600.$ If Kingbird$$s tax rate is $30\%,$ what amount should it report as the cumulative effect of changing the estimated bad debt rate?