On January $1,2025,$ Nelson Corporation changed to the percentage$-$of$-$completion method of income recognition. This change is justified by Nelson Corporation. On December $31,2024,$ Nelson's Retained Earnings balance was $$1,500,000.$ Nelson calculated that, if the percentage$-$of$-$completion method had been used, the accumulated impact on net income $($before taking into consideration any income ta: effects$)$ would have been an additional $$200,000$ of revenue in $2024.$ If Nelson's income tax rate is $25\%,$ one of the impacts of this accounting change would be

$$ an increase to Income Tax Expense of $$50,000$ in $2025.$

an increase to Construction in Progress of $$150,000$ on December $31,2024.$

an increase to Income Tax Payable of $$50,000.$

a decrease to Income Tax Payable of $$50,000.$