On January 2, 2021, Ithaca 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, 2021, the amount of the change in accumulated depreciation is $50,000. The appropriate tax rate is 25%. The separately reported change in 2021 earnings is: Multiple Choice An increase of $50,000. An increase of $37,500 A decrease of $50,000 None of these answer choices are correct