Refer to the instructions in the preceding question. Follow the instructions for the following transactions or events relating to the investment credit. During the year, qualifying assets with a 10 -year depreciable life are acquired, and investment credits of \(\$ 10,000\) are realized.

a The flow-through method of accounting is used. Record the effects for the year the assets are acquired.

b The flow-through method of accounting is used. Record the effects for the year after the assets are acquired.

c The deferral method is used. Record the effects for the year the assets are acquired.

d The deferral method is used. Record the effects for the year after the assets are acquired.