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C is corrent according to ASC Topic 250. A change in the salvage value of an asset is a change in accounting estimate. ASC 250-10-45-17 states that a change in accounting estimate should be accounted for in the period of change and future periods if the change affects both.
A is incorrect because only certain changes in accounting principle (not estimate) should be reported by restating the financial statements of all prior periods presented.
B is incorrect because a change in accounting estimate is not considered a correction of an error when the change arose from new information.
D is incorrect because ASC Topic 250 states that changes in estimates are accounting changes.