$On$ January $2,2021,$ Bluth Company began using straight$-$line depreciation for $a$

certain class $of$ assets. $In$ the past, the company had used double$-$declining$-$balance

depreciation for these assets. $Asof$ January $2,2021,$ the amount $of$ the change $in$

accumulated depreciation $is$ $$40,000.$ The appropriate tax rate $is40\%.$

What's the separately reported change $in2021$ earnings?

$An$ increase $of$ $$40,000$

$An$ increase $of$ $$24,000$

A decrease $of$ $$40,000$

There's $no$ cumulative effect $of$ the change $as$ reported $in$ earnings.