On January 1, 2022, Carla Vista Co., purchased a machine (its only depreciable asset) for $850000. The machine has a five-year life and no salvage value. Sum-of-the-years'-digits depreciation has been used for financial statement reporting and the elective straight-line method for income tax reporting. Effective January 1, 2025, for financial statement reporting, Carla Vista decided to change to the straight-line method for depreciation of the machine. Assume that Carla Vista can justify the change. Carla Vista's income before depreciation, before income taxes, and before the cumulative effect of the accounting change (if any), for the year ended December 31, 2025, is $700000. Carla Vista's income tax rate for 2025, as well as for the years 2022-2024, is 20%. What should Carla Vista report as net income for the year ended December 31, 2025? A $333333 B $492000 C $170000 D $560000