35. The size of the loan loss reserve contra-asset account is determined: (mark FOUR of the five that are true). by the projections of loans that will not be paid. by maturity distribution of loans portfolio. solely by the IRS due to the tax deduction. by market value adjustments to loans based on interest rate changes. in some cases by the degree that management under or over reports provisions in order to smooth reports of earnings by accounting rules. regulatory guidance. by the degree that loans are charged-off