Which of the Following Is a Reason for Not Using

Multiple Choice

Which of the following is a reason for not using the specific identification method?

A) It is impractical to keep track of the purchase and sale of individual items.
B) Deciding which of many identical items sold would be arbitrary.
C) Deciding whether lower or higher-priced identical items sold could be a means of manipulating income.
D) All of these are reasons for not using the specific identification method.