Shondee Corporation uses the lower of cost or market and FIFO inventory methods. At the end of 2021, the FIFO cost of the ending inventory was $217,500, and the market value of the inventory was $184,875. The corporation switched to LIFO in 2022. 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 2022, 2023, and 2024?