Simplex had incorrectly been using the cash method of accounting. For 2023, it voluntarily changed to the accrual method. The adjustment due to the change in method as calculated at the beginning of 2023 was $120,000 (positive). The adjustment as calculated as of the end of 2023 was $80,000 (positive). As a result of the change in method, Simplex increases its 2023 gross income by: a. $30,000. b. $40,000. c. $80,000. d. $120,000