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| When analyzing a firm’s reconciliation between its effective tax rate and the statutory tax rate, which of the following is least likely a potential cause for the difference between the effective rate and the statutory rate? A. Use of accelerated depreciation for tax purposes and straight-line depreciation for reporting purposes. B. Differential tax treatment between capital gains and operating income. C. Deferred taxes provided on the reinvested earnings of unconsolidated domestic affiliates. |