Which of the Following Is Unnecessary to Allow an Accrual-Method

question 49

Multiple Choice

Which of the following is unnecessary to allow an accrual-method corporation to deduct charitable contributions before actually paying the contribution to charity?

• A) Approval from the IRS prior to making the contribution.
• B) Approval of the payment from the board of directors.
• C) Payment made within three and one-half months of the tax year-end.
• D) All of the choices are necessary.

---

Definitions:

Brightness Constancy

The human visual system's ability to perceive objects as having a constant brightness even when lighting conditions change.

Perceptual Constancy

The psychological feature that enables individuals to perceive objects as unchanged despite variations in the viewing conditions like lighting, angle, or distance.

Binocular Disparity

The difference in image location of an object seen by the left and right eyes, resulting from the eyes’ horizontal separation; the basis of stereopsis or depth perception.

Atmospheric Perspective

A technique in art and visual perception, creating the illusion of depth by portraying distant objects as paler, less detailed, and usually bluer than nearer objects.