Generally, deductions for additions to reserves for estimated future costs (e. g., an allowance for estimated warranty costs) are not allowed for Federal income tax purposes because allowing the deduction would: a. Violate established public policy. b. Violate the tax benefit rule. c. Result in a mismatching of revenues and expenses. d. Violate the all events test and economic performance requirement. e. None of these choices are correct.

d.Violate the all events test and economic performance requirement.

Explanation:

A standard deduction is a flat amount of the tax systems and allows certain individuals and the companies to extract certain incomes for the taxes and reduce the overall bill. This flat amount of tax deduction is called the standard deduction. They have some income that is yet to be subjected to federal taxes. They have a tendency to increase each year ie to inflation.  According to the Internal Revenue Services, there are certain expenses that qualify under the itemized category includes the hearth care costs, property taxes, and mortgages, etc.

The answer is a i think