195000 in 2018 ioa, $175,000 in 2017 and $20,000 in 2018 uses the accrual method, $195,000 in 2017 and $0 in 2018 e. None of the above is correct. Which of the following is a required test for the deduction of a business expense a. Ordinary b. Necessary c. Reasonable d. All of the above e. None of the above