Which of the Following Would Most Likely Be Considered Intentional

Multiple Choice

Which of the following would most likely be considered intentional misapplication of accounting principles on financial statements?

A) A capital lease is presented as periodic rent expense rather than interest and depreciation.
B) A deferred tax asset is reduced to zero with a valuation allowance.
C) Insurance is amortized.
D) Revenues for up-front fees are deferred rather than recognized immediately.