On April 1, 2020, Matador purchased a truck for $50,000 with a salvage value of $7,000 and useful life of 5 years which was depreciated using the straight-line method. On October 1, 2022, Matador decided to change the salvage to $3,630 and a total useful life of 9 years. The bookkeeper has not recorded any depreciation on the truck for 2022. Determine the adjustment to ICO. Matador has a corporate tax rate of 30%.