Which of these changes would be accounted for prospectively?

Select one:

a. Change in estimated salvage value, but not from LIFO to FIFOb. Change from LIFO to FIFO, but not a change in estimated salvage valuec. Change in both, from LIFO to FIFOandin estimated salvage valued. Change in neither, from LIFO to FIFOnorin estimated salvage value