What conditions must be met if the economic performance test is to be waived for an accrual-method taxpayer? (Select all that apply.) A. Economic performance must occur within a reasonable period (but in no event more than 81/2 months) after the close of the taxable ye B. The item is recurring and is treated consistently by the taxpayer. C. Either the amount is not material or the earlier accrual of the item results in a betler matching of income and expense. D. The taxpayer is not a tax sheiter. E. The taxpayer must have no tax payment in arrears. F. The payment for the services or property must have been made. G. The all events test, without regard to economic performance, must be satisfied. H. The estimate method for reserves for items such as product warranty expenses and uncollectible accounts must be adequately documenti