In 2013, due to a change in marketing forecasts, Barney Corporation reduced the projected life of its patent for producing round dice. The cumulative patent amortization prior to 2013 would have been $19 million higher had the new life been used. Barney's tax rate is 40%. Barney's retained earnings as of December 31, 2013, would be:

	Overstated by $11.40 million.
	Overstated by $7.60 million.
	Overstated by $19 million.
	Unaffected.