The following reserves appear in the financial statements of B Ltd. for the current year: - allowance for doubtful accounts - warranty claims - contingent liability with respect to an upcoming union negotiation - amounts due after the end of the current year for merchandise sales with a three-year payment term Which of the above reserves are deductible for tax purposes? CPA Competency 6.2.2 Common Schedule 1 adjustments. Income tax reference: ITA 18(1)(e), 20(1)(I), 20(1)(n). The following reserves appear in the financial statements of B Ltd. for the current year: - allowance for doubtful accounts - warranty claims - contingent liability with respect to an upcoming union negotiation - amounts due after the end of the current year for merchandise sales with a three-year payment term Which of the above reserves are deductible for tax purposes? CPA Competency 6.2.2 Common Schedule 1 adjustments. Income tax reference: ITA 18(1)(e), 20(1)(I), 20(1)(n)