The effect of a change in accounting principle that is inseparable from the effect of a change in accounting estimate should be reported

a. By restating the financial statements of all prior periods presented.

b. As a correction of an error.

c. As a component of income from continuing operations, in the period of change and future periods if the change affects both.

d. As a separate disclosure after income from continuing operations, in the period of change and future periods if the change affects both.