In the context of the three statement model example, what allows us to audit the history of the tax accrual?

A$.$ We can audit the history of the tax accrual because we have the income tax expense on the income statement.

B$.$ We can audit the history of the tax accrual by reviewing the cash payments for income taxes on the cash flow statement.

C$.$ We can audit the history of the tax accrual by comparing the effective tax rate to the statutory tax rate over time.