Shondee Corporation uses the lower of cost or market and FIFO inventory methods. At the end of 2022, the FIFO cost of the ending inventory was $308,500, and the market value of the inventory was $262,225. The corporation switched to LIFO in 2023.

If required, round your answer to the nearest dollar.

As a result, how much must Shondee add to its gross income for each of the years 2023, 2024, and 2025? $fill in the blank 1