In a Small Corporation, the Economic Cost Most Likely to Be

In a small corporation, the economic cost most likely to be overlooked in the measurement of profit arises from the failure to:

A) keep ownership and control separate.
B) consider corporate profits taxes as a cost.
C) amortize capital expenditures properly.
D) distinguish between long-term and short-term expenditures.
E) acknowledge the normal return to ownership capital.