Clarissa is assisting with the audit of a client's property, plant and equipment accounts and has determined that the client's depreciation expense amounts for the past year are significantly higher than in previous periods. Which of the following offers the most plausible explanation for this increase? This increased depreciation expense may be because the client has acquired additional fixed assets during the most recent fiscal year. This increased depreciation expense may be because management is attempting to manipulate expenses by increasing the useful lives of the entity's fixed assets. This increased depreciation expense is probably due to a client switching from straight-line depreciation to units of production method for low-usage assets. This increased depreciation expense is likely because the client has retired major assets during the last fiscal year