XYZ Corporation has a policy of recognizing revenue at the point of sale. However, the sales team has started recognizing revenue upon delivery of goods to customers, which inflates reported revenues. The financial impact for the year ended December 31, 2024, is as follows:

Description	Amount ($)
Reported Revenue	$1,500,000
Actual Revenue (per policy)	$1,200,000

Calculate the impact on net income and discuss the ethical implications of the sales team's actions.