Which of the Following Concepts/doctrines State(s) That Items May Be

Multiple Choice

Which of the following concepts/doctrines state(s) that items may be omitted from the tax base whenever the cost of implementing a concept exceeds the benefit of using it?

A) Ability-to-Pay.
B) Administrative Convenience.
C) Arm's-length Transaction.
D) Substance-Over-Form.
E) Tax Benefit Rule.