Metro Inc. bought a copyright for $900,000 on January 1, 2021, at which time the copyright had an estimated useful life of 15 years. On January 5, 2024, the company determined that the copyright would expire at the end of 2029. How much should Metro record retrospectively as the effect of change? a. $0 b. $180,000 c. $80,000 d. $120,000 e. $144,000