Which of the following is not an example of an accounting error that would require correction?

failure to include a significant $$50,000$ salvage value in computing the depreciation base for the straight$-$line method

changing from the cash basis to the accrual basis of accounting

determining a portion of goodwill recorded in a prior year acquisition has been impaired

adopting a depreciation policy that sets all useful lives at $40$ years, regardless of the asset