Which of the Following Should Be Undertaken in Order to Reduce

Which of the following should be undertaken in order to reduce a business's exposure to the risk of violating tax regulations?

A) Understate revenues and overstate deductible expenses
B) Reconcile the cash register tape to the cash register contents every day
C) Take cash from the businesses before it is recorded as revenue
D) Borrow from tax money in order to make payments to creditors