When the IRS requires a taxpayer to change accounting methods as part of an audit:

a. The taxpayer will not owe interest on the liability resulting from the change, even if the accounting method it was using was incorrect.

b. The taxpayer generally is required to make the change as of the beginning of the earliest year under audit.

c. The IRC 481 adjustments due to an IRS-mandated change can be spread over the year of change and the three subsequent tax years at the election of the taxpayer.

d. (a) and (b) are correct, but not (c).

e. (a), (b), and (c) are all correct.