Which of the Following Is a True Statement About Impermissible

Which of the following is a True statement about impermissible accounting methods?

A) An impermissible method is adopted by using the method to report results for two consecutive years.
B) An impermissible method may never be used by a taxpayer.
C) Cash method accounting is an impermissible method for partnerships and Subchapter S electing corporations.
D) There is no accounting method that is impermissible.
E) None of the choices are True.