Which of the following changes would not be accounted for using the prospective approach? $q,$

$$ A change to LIFO from average costing for inventories

A change from application of the LCNRV rule from individual item costing to an aggregate costing approach $q,$

A change from straight$-$line to double$-$declining balance depreciation

$$ A change from double$-$declining balance to straight$-$line depreciationA