Use the Figure to Answer the Following Question(s)

Use the figure to answer the following question(s) .
Figure 12-2
-The demand D₁ and short-run supply S_SR of accountants is indicated in Figure 12-2. Which of the following would most likely shift the demand for accountants from D₁ to D₂?

A) an increase in the number of accounting majors in college
B) enacting legislation that increases the complexity of personal and business tax returns
C) high wages for accountants
D) a reduction in the wages of bookkeepers, a substitute resource for accountants