Desert, Co. purchased a truck for $50,000 on January 1, 2015. The truck had an estimated salvage value of $10,000 and an estimated useful life of 10 years. Desert uses the straight-line depreciation method. On January 1, 2018, Desert revised the estimated salvage value to $5,000, but did not change the useful life. The accountant recorded depreciation expense using the old salvage value when calculating the $500,000 ICO. 1. Is an adjustment needed to Desert's Income for Continuing Operations for 2018? Yes 1A. If yes, what type of adjustment? Prospectively 1B. If yes, what is that amount of the adjustment needed? [Select]