Martin Corporation Reported a Cumulative Effect of the Change in Accounting

Multiple Choice

Martin Corporation reported a cumulative effect of the change in accounting (net of tax) in the amount of $30,000 in its income statement for 2009.Martin's income tax rate is 25%.The gross amount of the effect of the change in accounting was

A) $30,000.
B) $37,500.
C) $40,000.
D) $120,000.