On January 2, 2011, 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, 2011, the amount of the change in accumulated depreciation is $40,000. The appropriate tax rate is 40%. The separately reported change in 2011 earnings is: A. An increase of $40,000. B. A decrease of $40,000. C. An increase of $24,000. D. None of the above