Which Income Tax Concepts/constructs Might Taxpayers Who Take Depletion Deductions

Multiple Choice

Which income tax concepts/constructs might taxpayers who take depletion deductions be violating?
I.Accounting method construct.
II.All-inclusive income concept.
III.Capital recovery concept.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Only statement III is correct.
D) Statements I and III are correct.
E) Statements I, II, and III are correct.