the alternative I chose is wrong.

Which of the following would be least likely to require retrospective treatment? In 2023, Brown Corp. changed from FIFO to LIFO to value its inventory. In 2023, Adebayo, Inc. discovered that it had never recorded depreciation on an asset it acquired in 2015 and still owns. In 2023, Davis Corp. discovered that its 2022 ending inventory was understated due to a miscount. 2023 inventory was presented properly. In 2023, Cunningham, Inc. changed from double declining balance to straight line depreciation