Which of the following is not an example of an accounting error that would require correction? A) Changing from the cash basis to accrual basis of accounting B) Adopting a depreciation policy that sets all useful lives at 40 years, regardless of the asset C) Failure to include a significant $50,000 salvage value in computing the depreciation base for the straight-line method D) Determining a portion of Goodwill recorded in a prior year acquisition has been impaired