T Is Switching Accounting Methods This Year

T is switching accounting methods this year.Which of the following statements is true?

A) Assuming T initiates the change, any adjustment normally will be accounted for in the year of the change.
B) Assuming the IRS initiates the change, any adjustment normally will be accounted for in the year of the change.
C) There are no special tax consequences arising from a change in accounting method as long as the taxpayer is switching from one permissible method to another.
D) None of the above