The Method of Depreciation Was Changed from the Double-Declining-Balance Method

The method of depreciation was changed from the double-declining-balance method to the straight-line method in fiscal 2019.A machine was purchased on January 1,2017,at a cost of $150,000.The machine has an estimated useful life of 10 years and a residual value of $9,000.Assume that net income before tax (NIBT) was $80,000 for fiscal 2017.What is the appropriate accounting for fiscal 2017?

A) Retrospective adjustment and revised NIBT of $110,000.
B) Retrospective adjustment and revised NIBT of $95,900.
C) Retrospective adjustment and revised NIBT of $65,900.
D) No accounting is necessary in fiscal 2017.