Current Attempt in Progress Crane Company purchased a machine on January 1, 2022 for $954000. At the date of acquisition, the machine had an estimated useful life of 6 years with no salvage. The machine is being depreciated on a straight-line basis. On January 1, 2025, Crane determined, as a result of additional information, that the machine had an estimated useful life of 8 years from the date of acquisition with no salvage. An accounting change was made in 2025 to reflect this additional information. Assume that the direct effects of this change are limited to the effects on depreciation and the related tax provision and that the income tax rate was 30% in 2022, 2023, 2024, and 2025. What should be reported in Crane's income statement for the year ended December 31, 2025, as the cumulative effect on prior years of changing the estimated useful life of the machine?