Sprout Corporation, an accrual method taxpayer, instituted a vacation pay plan for its employees in 1994. Since then, Sprout Corporation has consistently deducted the vacation pay in the year paid because its employees did not have a vested right to the vacation pay. It is now 2024, and Sprout would like to change the vacation pay plan to a vested plan, and its method of accounting to deducting the vacation pay in the year in which the expense accrues