Use the Figure to Answer the Following Question(s)

Multiple Choice

Use the figure to answer the following question(s) .
Figure 12-2

The demand D ₁ and short-run supply S _SR of accountants is indicated in Figure 12-2. Which of the following would most likely shift the demand for accountants from D ₁ to D ₂?

A) an increase in the number of accounting majors in college
B) enacting legislation that increases the complexity of personal and business tax returns
C) high wages for accountants
D) a reduction in the wages of bookkeepers, a substitute resource for accountants