Choice "C" is correct. Unemployment compensation benefits are available to an unemployed CPA (or anyone else) who was discharged (fired) as a result of the employer's business reversals.
Choice "b" is incorrect. Unemployment benefits are not available where an unemployed individual refuses to accept similar work while receiving extended benefits.
Choice "d" is incorrect. Unemployment benefits are not available where the unemployed CPA was fired for embezzling.
Choice "a" is incorrect. Unemployment benefits are not available where the unemployed CPA left work voluntarily without good cause.
