Wildhorse Corp. changed from the straight$-$line method to the double$-$declining$-$balance method in $2026$ on all its equipment. There

was no change in the salvage values or useful lives. The equipment was purchased in $2025,$ and the original cost was $$570,000$ with no

salvage value and a $6-$year estimated useful life. Income before depreciation expense was $$639,000$ in $2025$ and $$824,000$ in $2026.$

Wildhorse's tax rate is $20\%.$

$($a$)$