Which, If Any, of the Following Provisions Cannot Be Justified

Multiple Choice

Which, if any, of the following provisions cannot be justified as mitigating the effect of the annual accounting period concept?

A) Nonrecognition of gain allowed for involuntary conversions.
B) Net operating loss carryback and carryover provisions.
C) Carry over of excess charitable contributions.
D) Use of the installment method to recognize gain.
E) Carry over of excess capital losses.