Which of the following is an example of a change in accounting policy? Group of answer choices

Using 4% for the allowance for doubtful accounts this year, instead of 2% which was used last year.

Capitalizing a delivery truck that had previously been expensed.

Changing the useful life of a machine from five years to ten years.

Switching from weighted average to the first-in, first-out method of inventory valuation.

All of the other answers are changes in accounting policy.