in 2025, the robinson company switched its inventory method from fifo to average cost. inventories at the end of 2024 were reported in the balance sheet at $22 million. if the average cost method had been used, 2024 ending inventory would have been $20 million. ending inventory in 2025 is $23 million using average cost, and would have been $26 million if the company had not switched from the fifo method. the company's tax rate is 25%. the effect of the change in method on 2025 income before taxes is a: