Tamarisk Company has recorded bad debt expense in the past at a rate of $1\mathrm{.}5\%$ of accounts receivable, based on an aging analysis. In $2025,$ Tamarisk decides to increase its estimate to $2\%.$ If the new rate had been used in prior years, cumulative bad debt expense would have been $$416,600$ instead of $$312,450.$ In $2025,$ bad debt expense will be $$109,600$ instead of $$82,200.$ If Tamarisk's tax rate is $30\%,$ what amount should it report as the cumulative effect of changing the estimated bad debt rate? $($Do not leave any answer field blank. Enter O for amounts.$)$

The cumulative effect of changing the estimated bad debt rate