Both A & B are incorrect.

On January 1, 2022, Blossom Corporation acquired machinery for $1700000. Blossom adopted the straight-line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of 2025, a decision was made to change to the double-declining balance method of depreciation for this machine. The amount that Blossom should record as depreciation expense for 2025 is $238000. $170000. $297500. $340000