Which of the Following Is Not Considered a Direct Effect

Which of the following is not considered a direct effect of a change in accounting principle?

A) An employee profit-sharing plan based on net income when a company uses the percentage-of-completion method.
B) The inventory balance as a result of a change in the inventory valuation method.
C) An impairment adjustment resulting from applying the lower-of-cost-or-market-test to the adjusted inventory balance.
D) Deferred income tax effects of an impairment adjustment resulting from applying the lower-of-cost-or-market test to the adjusted inventory balance.