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 theres assets. As of January 2, 2 011, the amount of the change in accumulated depreciation si $40,000. The appropriate tax rate is 40%. The separately reported change in 2011 earnings is

A. An increase of $24,000; B. A decrease of $40,000; C. Not given here; D. An increase of $40,000