Vith respect to In terms of the ability to claim a business expense which of the following statements is CORRECT? A. Any premium on the sale of new debt obligations by a corporation is amortized over the life of the obligations. B. A corporation can deduct the expenses of issuing new common shares in the year in which the shares are issued. C. Landscaping costs are deductible in the year that the expenditures are accrued. D. Cost of good sold can be determined using inventory valuation methods basod on either replacement cost or net realizable value