Late in the current year, DAL Company signed a four$-$year contract with an advertising agency. Under the contract, DAL must pay $$375,000$ annually for th c agency's services. After DAL signed the contract, Congress enacted legislation disallowing any deduction for advertising expense for future tax years, DAL underestimated the after$-$tax cost of the contract because of:

Marginal tax rate uncertainty

Fruncial risk

Audit risk

Tax law uncertainty

Poor planning