Assume that Besley Golf Equipment commenced operations on January $1,2018$ and was granted permission to use the same depreciation calculations for shareholder reporting and income tax purposes. The company planned to depreciate its fixed assets over $15$ years, but in December $2018$ management realized that the assets would last for only $10$ years. The firm's accountants plan to report the $2018$ financial statements based on this new information. How would the new depreciation assumption affect the company's financial statements?

a$.$ The provision will increase the company's tax payments.

b$.$ The firm's cash position in $2018$ and $2019$ would increase.

c$.$ The firm's reported net fixed assets would increase.

d$.$ The firm's reported $2018$ earnings per share would increase.

e$.$ The firm's EBIT would increase.