_____ for Interim Financial Reporting, Which of the Following Items

_____ For interim financial reporting, which of the following items may be prorated over each of the quarters instead of being expensed in the quarter in which incurred or paid?
$$\begin{array} { l c c } & \text { Property Taxes } & \text { Rent } \\\text { a. } & \text { No } & \text { No } \\\text { b. } & \text { No } & \text { Yes } \\\text { c. } & \text { Yes } & \text { Yes } \\\text { d. } & \text { Yes } & \text { No }\end{array}$$ $$\begin{array} { l c c } & \text { Legal Fees Relating to } & \text { Annual Audit } \\& \text { Preparing Annual 10-K Report } & \text { Fees } \\\text { a. } & \text { Yes } & \text { Yes } \\\text { b. } & \text { Yes } & \text { No } \\\text { c. } & \text { No } & \text { Yes } \\\text { d. } & \text { No } & \text { No }\end{array}$$