Which, if any, of the following provisions of the tax law cannot be justified as promoting administrative feasibility (simplifying the task of the IRS)?

a. A deduction is allowed for charitable contributions.

b. Personal casualty losses in Federally declared disaster areas must exceed 10% of AGI to be deductible.

c. Annual adjustments for indexation increases the amount of the standard deduction allowed.

d. Penalties are imposed for failure to file a return or pay a tax on time.