Which of the Following Situations Has the Best Chance of Being

Which of the following situations has the best chance of being detected when a CPA compares revenues and expenses reported for the year being audited (current year) with the prior year and investigates all changes exceeding a fixed percentage?

A) An increase in property tax rates has not been recognized in the company's current year accrual.
B) The cashier began lapping accounts receivable in the current year.
C) Because of worsening economic conditions, the current year provision for uncollectible accounts was inadequate.
D) The company changed its capitalization policy for small tools in the current year.