The next three questions are based on the following information. Assume that Song Company acquired equipment having a $100,000 cost and a ten-year life on 1/2/X1. Song recordedDouble-Declining Balance (DDB) Depreciation of $20,000 and $16,000 in years X1 and X2. Assume that on 1/2/X3, Song changed to the straight-line method. The FASB regards this an example of which of the following types of changes?

a.Change in accounting estimate

b.Change in accounting principle or method.

c.Change in accounting presentation

d.None of the Above