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

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

c. A deduction is allowed for charitable contributions. d. Prepaid income is taxed in the year received, not in the year earned.