Captain Inc. purchases a depreciable asset for $100,000. The life of the asset is 10 years and it has an estimated salvage value of $10,000. Captain Inc. takes a full year of depreciation expense in the year the asset is acquired. Which of the following statements is true?

A) In year three using straight-line depreciation the amount will be $10,000.

B) Changing depreciation methods in year four will be considered a change in accounting principle.

C) Depreciation under the double-declining method (200%) in year one will be equal to $18,000.

D) Changing depreciation methods in year two will require prospective application.