Maxim, Inc. changed its depreciation method from units-of-production to straight-line. Maxim is:

a. only allowed to make this change if it gets permission from the IRS.

b. only allowed to make this change if it can show the change results in a lower net income.

c. not allowed to change depreciation methods.

d. only allowed to make this change if it can show the change results in a better measure.