3. Regarding costs that benefit multiple periods, which of the following statements is not correct?

A. Quantity discounts should be recognized in the interim period, even if the annual purchase level has not yet been made if the company expects that the annual sales volume will be sufficient for the customer to receive the discount.

B. Advertising expenses should be allocated over the interim reporting periods that benefit from the expenditure, even if paid in only one reporting period.

C. Bonus payments based on sales targets should only be recognized in the period in which the target is met or exceeded.

D. The estimated annual cost of property taxes, if they can be reliably estimated, should be apportioned equally to interim reporting periods.