Generally,deductions for Additions to Reserves for Estimated Future Costs (E

Generally,deductions for additions to reserves for estimated future costs (e.g.,an allowance for estimated warranty costs) are not allowed for Federal income tax purposes because allowing the deduction would:

A) Violate the of claim of right doctrine.
B) Violate the economic performance requirement.
C) Result in a mismatching of revenues and expenses.
D) Violate the tax benefit rule.
E) None of the above.