Assuming Current Earnings and Profits Are Computed by Making Certain

Assuming current earnings and profits are computed by making certain modifications to current taxable income, which of the following is false?

A) An adjustment is required if the corporation maintains its inventory using the LIFO method.
B) No adjustment is needed if capital losses exceed capital gains.
C) An adjustment is required when the installment sales method is elected.
D) An adjustment is required when the corporation sells property to its sole shareholder at a loss.
E) An adjustment is necessary if MACRS is used.