$.$ Identify the following items whether they are changes in accounting policy or accounting estimates as per standard IAS$8.$

i$.$ Shifting from FIFO method of inventory valuation to LIFO method.

ii$.$ Switching from using the historical method of non$-$asset valuation to Fair value method.

iii. Changing the residual value of a non$-$current asset.

iv$.$ Presenting depreciation changes on Heavy Duty plant and machinery to cost of sales from Administration expenses.

v$.$ Changing the depreciation method from reducing balance method to straight line method