Which of the Following Is a True Statement About a Request

Which of the following is a true statement about a request for a change in accounting method?

A) Some requests are automatically granted.
B) Most requests require the permission of the commissioner.
C) Many requests require payment of a fee and a good business purpose for the change.
D) Form 3115 is typically required to be filed with a request for change in accounting method.
E) All of the choices are true.
ESSAY. Write your answer in the space provided or on a separate sheet of paper.
93) Smith operates a roof repair business. This year, Smith's business generated cash receipts of $32,000, and Smith made the following expenditures associated with his business:
The education expense was for a two-week, nighttime course in business management. Smith believes the expenditure should qualify as an ordinary and necessary business expense. What net income should Smith report from his business? Smith is on the cash method and calendar year.