When إِنَّ enters a nominal sentence, the former subject becomes اسمُ إِنَّ and is accusative. The predicate becomes خبرُ إِنَّ and remains nominative in the basic pattern.
Before
After إِنَّ
Role and case
زَيْدٌ
زَيْدًا
subject → اسمُ إِنَّ; accusative
صَالِحٌ
صَالِحٌ
predicate → خبرُ إِنَّ; nominative