In 2025, Crane Company discovered an error while preparing its 2025 financial statement. A building constructed at the beginning of 2024 costing $1440000 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straight-line depreciation is used. Crane properly included depreciation on its tax return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 20%. Income before depreciation expenses in 2025 was $540000. If single-period statements are prepared. How would the prior period adjustment be reported