BE$4\mathrm{.}9($LO $3,4)$ Vandross NV has recorded bad debt expense in the past at a rate of $14\%$ of receivables. In $2022,$ Vandross decides to increase its estimate to $2\%.$ If the new rate had been used in prior years, cumulative bad debt expense would have been $380,000$ instead of $285,000.$ In $2022,$ bad debt expense will be $120,000$ instead of $90,000.$ If Vandross's tax rate is $30\%,$ what amount should it report as the cumulative effect of changing the estimated bad debt rate?