Use the Following Information for Questions 44 and 45

Multiple Choice

Use the following information for questions 44 and 45.
Dream Home Inc., a real estate developing company, was accounting for its long-term contracts using the completed contract method prior to 2015. In 2015, it changed to the percentage-of-completion method.
The company decided to use the same for income tax purposes. The tax rate enacted is 40%.
Income before taxes under both the methods for the past three years appears below.
-What amount will be debited to Construction in Process account, to record the change at beginning of 2015?

A) $250,000
B) $100,000
C) $150,000
D) $50,000