An Accrual Basis Taxpayer Wishes to Take Advantage of the Recurring

An accrual basis taxpayer wishes to take advantage of the recurring item exception to the economic performance requirement in order to accelerate a deduction. Which of the following is not a criteria which must be satisfied?

A) The taxpayer consistently treats similar items meeting these criteria in the same manner.
B) The independent all- events test cannot be not satisfied.
C) Payment is made within 8.5 months after the close of the tax year.
D) The amount is immaterial or the accelerated deduction results in better matching of income and expense.