Lego Company has used the FIFO method since it began operations in 2023. Lego changed to the weighted average method in 2026. The change was justified. In its 2026 financial statements, Lego included comparative statements for 2025 and 2024. The following are the year-end inventory balances under the FIFO and weighted average methods. Year FIFO Weighted Average 2023 $ 90,000 $108,000 2024 $156,000 $142,000 2025 $ 166,000 $150,000 By what amount should Net Income be retrospectively adjusted for the year ended December 31, 2025? Select one: a $30,000 decrease O b. $2,000 increase O c. $2,000 decrease O d. $16,000 increase Oe: $16,000 decrease