Shuggie Corporation bought equipment for $96,600 on January 1, 2017, at which time the equipment had an estimated useful life of 15 years. On January 5, 2020, the company determined that the equipment would only be useful through the end of 2025. What is the retrospective impact on the accumulated depreciation account because of the change in useful life?

A) $8,050

B) $14,490

C) $0

D) $6,440