Hahn Co$.$ prepared financial statements on the cash basis of accounting. The cash basis was modified so that an accrual of income taxes was reported. Are these financial statements in accordance with the modified cash basis of accounting?

A$.$ Yes.

B$.$ No$,$ because the modifications are illogical.

C$.$ No$,$ because there is no substantial support for recording income taxes.

D$.$ No$,$ because the modifications result in financial statements equivalent to those prepared under the accrual basis of accounting.