For which of the following accrual basis taxpayers, has economic performance not occured (and an exception for recurring items is not available) to allow the taxpayer to accrue a deduction for tax purposes?

Question options:

	A calendar year taxpayer routinely prepays the insurance fees for its delivery vehicles on December 30th. The fee is due by February 1st of the following year and covers the period from February 1st through July 31st of the following year.
	On December 30, A small calendar year manufacturer of specialized computers (average gross receipts = 6 million) deducts the cost of computers (and estimated shipping costs) that have been completed and sold but will not be shipped to the customers until sometime in January. The manufacturer consistently follows this procedure each year end.
	At fiscal year end, the president of an accrual basis service provider with average annual gross receipts of 7 million gives permission to the company's attorney to settle, for a negotiated amount, a breach of contract claim made against the company.
	At year end, an accrual basis service provider accrues the payroll taxes based on employee earnings of the current month. The payroll taxes will be paid early in the following month.