The following workpapers are generally examinable by the Service during an examination of a corporate taxpayer:

		A. Tax accrual workpapers.
		B. Effective tax rate workpapers.
		C. Audit workpapers prepared by an independent accountant during the process of examining the taxpayer's accounting books and records and methods of accounting to assure compliance with GAAP.
		D. All of the above.
		E. None of the above.