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B is corrent because the professional standards indicate that relationships involving income statement accounts tend to be more predictable than relationships involving only balance sheet accounts.
A is incorrect. Relationships involving transaction subject to management discretion are often less predictable. For example, management might incur maintenance expense rather than replace plant and equipment, or they may delay advertising expenditures.
C is incorrect. Relationships involving balance sheet accounts are not the most predictable measure.
D is incorrect. Prior year’s data is sometimes not a reliable predictor of subsequent year’s data.