Adjustments Must Be Made from Accrual-Based Accounting Records to Be

Adjustments must be made from accrual-based accounting records to be consistent with the Canadian Income Tax Act. One such adjustment is

A) The unfunded portion of pension expenses must be estimated to be tax-deductible
B) Cash payouts in support of warranties must be estimated to be tax deductible
C) Dividends received from Canadian corporations must be added into taxable income
D) Amortization expense that is declared must conform to CCA rate maximums
E) Income earned is declared according to the calendar year, not incorporate fiscal year