XYZ Decided to Change Its Depreciation Policy by (1)discontinuing to Record

XYZ decided to change its depreciation policy by (1) discontinuing to record depreciation on land,and (2) changing the estimated useful life on all autos used in the business from five years to four years.Choose the correct statement concerning these two changes:

A) Both are changes in accounting principle.
B) Both are changes in estimate.
C) Both are error corrections.
D) One is an error correction, and one is a change in principle.
E) One is an error correction, and one is a change in estimate.