Which of the Following Would Not Be Accounted for as a Change

Which of the following would not be accounted for as a change in accounting principle?

A) Change from the first-in, first-out method to the last-in, first-out method of inventory pricing
B) Change from the last-in, first-out method to the first-in, first-out method of inventory pricing
C) Change from completed-contract accounting to percentage-of-completion
D) Change from straight-line method to accelerated method of depreciation