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C is corrent because the unrealized gains included in the income account for trading securities may result in that account changing by more than 10%, and accordingly being investigated.
A is incorrect because failure to identify the worsening economic conditions is likely to result in an uncollectible accounts expense that approximates that of the prior year, and accordingly it will not be investigated since no 10% change will have occurred.
B is incorrect because one would expect payroll taxes to be accrued and paid the subsequent year—for both of the years involved.
D is incorrect because property taxes for the two years would be expected to approximate one another if the increase in tax rates is not reflected. The key to understanding this question is to carefully consider the information provided and determine which account is most likely to change by 10% in the described situation.