Which,if Any,of the Provisions in the Tax Law Below Do

Multiple Choice

Which,if any,of the provisions in the tax law below do not mitigate the effects of the annual accounting period concept?

A) Post year-end contribution to retirement plans for a self-employed person.
B) Carrybacks of net operating losses.
C) Installment sales treatment.
D) Carryovers of excess charitable contributions.
E) The arm's length concept.