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C is corrent. ASC Topic 250 requires changes in depreciation method to be treated as a change in estimate and handled on a prospective basis.
A is incorrect because a change in accounting principle does not meet the criteria for a prior period adjustment, which is reported as an adjustment to beginning retained earnings.
B is incorrect because a switch from the double-declining method to the straight-line method is a change in accounting estimate effected by a change in accounting principle and is accounted for on a prospective basis.
D is incorrect because ASC Topic 250 treats change in depreciation methods as a change in accounting estimate, and the change is handled on a prospective basis in the current and future periods.