In 2009, Due to a Change in Marketing Forecasts, Barney

In 2009, due to a change in marketing forecasts, Barney Corporation reduced the projected life of its patent for producing round dice. The cumulative patent amortization prior to 2009 would have been $10 million higher had the new life been used. Barney's tax rate is 30%. Barney's retained earnings as of December 31, 2009, would be:

A) Overstated by $7 million.
B) Overstated by $3 million.
C) Overstated by $10 million.
D) Unaffected.This is a change in estimate.No prior period adjustment is needed.