Which of these inventory changes would be accounted for prospectively?

Select one:

a.FIFO to LIFO, but not LIFO to FIFO

b.LIFO to FIFO, but not FIFO to LIFO

c.Both FIFO to LIFOandLIFO to FIFO

d.Neither FIFO to LIFOnorLIFO to FIFO