On January 2, 2021, 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, 2021, the amount of the change in accumulated depreciation is $40,000. The appropriate tax rate is 25%. The separately reported change in 2021 earnings is: Multiple Choice An increase of $30,000. A decrease of $40,000. None of these answer choices are correct. An increase of $40,000