In $2021,$ Anemone Co$.$ changed the estimated useful life on land purchased in $2019.$ How should this change in estimated useful life be accounted for in the financial statemtns?

a$)$ In depreciation expense reported for $2019,2020,$ and $2021$

b$)$ None of the above

c$)$In depreciation expense reported in $2021$

d$)$ by adjusting begining retaiend earnings