Gandhi Company bought a copyright for $180,000 on January 1, 2011, at which time the copyright had an estimated useful life of 15 years. On January 5, 2014, the company determined that the copyright would expire at the end of 2019. How much should Gandhi record retrospectively as the effect of change?
A. $0.
B. $24,000.
C. $16,000.
D. $28,800.