An Auditor Compares Revenues and Expenses Reported for the Year

An auditor compares revenues and expenses reported for the year being audited (current year) with those of the prior year and investigates all changes exceeding 10%. By this procedure, the auditor would be most likely to learn that

A) An increase in property tax rates has not been recognized in the entity's accrual.
B) The current year provision for uncollectible accounts is inadequate, because of worsening economic conditions.
C) Fourth quarter payroll taxes were not paid.
D) The entity changed its capitalization policy for small tools in the current year.