Bart, a veteran tax preparer, must frequently advise clients on their choice of inventory valuation methods for their business. Which of the following is a false statement?

a) A business owner may change their inventory valuation method from first-in, first-out to last-in, last-out, but only with IRS permission.

b) The inventory method chosen by a business must conform to generally accepted accounting principles for similar businesses.

c) Personal services businesses (doctors, lawyers, painters, and carpenters) may be required to follow the inventory valuation rules.

d) Inventory practices must be consistent from year to year.