Which of the Following Is a True Statement About a Request

Which of the following is a true statement about a request for a change in accounting method?

A) Some requests are automatically granted.
B) Most requests require the permission of the Commissioner.
C) Many requests require payment of a fee and a good business purpose for the change.
D) Form 3115 is required to be filed with a request for change in accounting method.
E) All of these are truE.All of these reflect true statements about requests for changes in accounting method.