There must be a periodic physical count by the client of the inventory items on hand

Question $37$ options:

A$)$

only if the client uses either the LIFO or FIFO method.

B$)$

only if the client uses a lower$-$of$-$cost$-$or$-$market method.

C$)$

regardless of the client's inventory valuation method.

D$)$

only if the client uses the LIFO method.