On January $1,2022,$ Carla Vista Corporation acquired machinery for $$1670000.$ Carla Vista adopted the straight$-$line method of depreciation for this machine and had been recording depreciation over an estimated life of ten years, with no residual value. At the beginning of $2025,$ a decision was made to change to the double$-$declining balance method of depreciation for this machine.

Assuming a $20\%$ tax rate, the cumulative effect of this accounting change on beginning retained earnings, is

Select answer from the options below

a$.$ $$187040.$

b$.$ $$313960.$

c$.$ $$0.$

d$.$ $$251168.$