Big Bear Hospital is a for-profit facility that pays taxes at a rate of 40%. Big Bears management initially estimated that their annual depreciation expense was $100,000. In a follow-up analysis, they updated this assumption only and doubled the initial estimate. Under this new assumption about the annual depreciation expense, which of the following statements is correct? [Circle your answer(s), and please show all work.]

A) Big Bears net income would increase by $100,000.

B) Big Bears net income would decrease by $40,000.

C) Big Bears net income would decrease by $60,000.

D) Big Bears approximate cash flow would increase by $100,000.

E) Big Bears approximate cash flow would increase by $40,000.

F) Big Bears approximate cash flow would decrease by $40,000.