Which of the Following Is Not an Example of an Accounting

Which of the following is not an example of an accounting error,as distinguished from a change in accounting principle or change in estimate?

A) Misstatement of an accounting value, such as inventory, deferred charge or credit, liabilities, or owners' equity.
B) Incorrect classification of expenditure as between expense and an asset.
C) Incorrect or unrealistic allocations of accounting values.
D) Failure to recognize accruals and deferrals.
E) Recognition of a gain on disposal of fully depreciated property.