Which of the Following Statements Is Not an Example of a Correction

Which of the following statements is not an example of a correction of an error in previously issued financial statements?

A) adopting the allowance method for bad debts when the direct write-off method had been used because direct write-off was used for tax purposes
B) recording depreciation on plant assets that were not depreciated last year because of a computer problem
C) adopting straight-line depreciation for newly acquired assets and continuing to use the double-declining-balance method for existing assets
D) correcting the ending inventory amount from last year because inventory in transit was missed