Please answer with reason for all why the option is correct and why the other options are incorrect Please answer correct otherwise skip it

A publicly traded corporation changes from straight-line depreciation to double declining balance. Management believes that this will result in equally reliable and more relevant information. The change will be treated as a change in accounting estimate. The entry to record this change should include a

a) no entry is needed.

b) credit to Other Comprehensive Income.

c) credit to Deferred Tax Asset.

d) debit to Accumulated Depreciation.