$$On January $2,2024,$ Tobias Company began using straight$-$line depreciation for a certain class of assets. In the past, the company had used double$-$declining$-$balance depreciation for these assets. As of January $2,2024,$ the amount of the change in accumulated depreciation is $$42000$ The appropriate tax rate is $25\%.$ The separately reported change in $2024$ earnings is:Multiple Choicean increase of $$31,125.$a decrease of $$41,500.$None of these answer choices are correct.an increase of $$41,500.$