FASB ASC $250-10-45-9$ provides guidance on when it$$may be "impracticable" to apply retrospective treatment for a change in accounting principle. $$It lists situations that may require prospective treatment even if retrospective treatment is preferable. $$Most of the following are exceptional situations that allow for prospective $($rather than retrospective$)$ treatment.$$Which is NOT a situation that allows for$$exceptional$,$ prospective treatment?$$

Group of answer choices

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Retrospective application requires assumptions about management's intent in a prior period that cannot be independently substantiated.

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After making every reasonable effort to do so$,$ the entity is unable to apply retrospective treatment.$$

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Retrospective application requires significant estimates of amounts, and it is impossible to find objective information about those estimates that would have been available when the financial statements for the prior period were issued.

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Retrospective treatment would require a change to beginning retained earnings and jeopardize executive bonuses planned for the current year.