The CPA Firm Auditing Capri Corporation Found That Profit for the Period

The CPA firm auditing Capri Corporation found that profit for the period had been overstated. Which of the following could be the cause?

A) Failure to take advantage of purchase discounts by paying within the discount period.
B) Overstatement of inventory at year-end.
C) Use of the first-in, first-out (FIFO) method of valuing inventory in a period of rising prices.
D) Failure to record payment of an account payable to a supplier on the last day of the year.