National Hoopla Company Switches from Sum-Of-The-Years' Digits Depreciation to Straight-Line

National Hoopla Company switches from sum-of-the-years' digits depreciation to straight-line depreciation. As a result:

A) Current income tax payable increases.
B) The cumulative effect decreases current period earnings.
C) Prior periods' financial statements are restated.
D) None of the above is correct.