An auditor compares \(19 \times 5\) revenues and expenses with those of the prior year and investigates all changes exceeding 10 percent. By this procedure, the auditor would be most likely to learn that

a. An increase in property tax rates has not been recognized in the client's accrual.

b. Fourth-quarter payroll taxes were not paid.

c. The client changed its capitalization policy for small tools in \(19 \times 5\).

d. The 19X5 provision for uncollectible accounts is inadequate because of worsening economic conditions.