On July $1,2018,$ Matador purchased a plot of land for $$158,500,$ but the bookkeeper incorrectly classified it and depreciated it as a building. The bookkeeper determined it had a $$10,000$ salvage value and a $15-$year useful life and has used straight$-$line depreciation since the day of purchase. The bookkeeper discovered this mistake in $2022$ and has not recorded any depreciation for this asset in $2022.$ Determine the adjustment to ICO. Matador has a corporate tax rate of $30\%.$