Can a NJ coporation that changes its accounting method from cash to accrual recognize all of the income for NJ tax purposes in the year of change?

A federal form 3115 was filed for a change from the cash basis to the accrual basis of accounting for a federal and NJ "S" corporation. The section 481 income adjustment was $1,000,000. The company had a $1,300,000 loss in the year of change. However, based on the rules of the form 3115, the $1,000,000 of income had to be spread over 4 years. This was not a problem as the current year $1,300,000 loss for federal purposes was limited due to lack of basis.Therefore, the remaining unused loss will offset the pro rata of the $1,000,000 section 481 income in the future. This is not the case for NJ as NJ will not allow the remaining unused losses to offset future income unless the corporation liquidates. My real question is can we recognize the entire $1,000,000 section 481 income in the year of change for NJ tax purposes, but spread it out over 4 years for federal tax purposes? I cannot find anything that states that you can, however, i cannot find anything to the contrary.