Which inventory method generally best follows the matching principle?

a$.$ Average$-$cost

b$.$ LIFO

c$.$ Whichever method is used for tax purposes

d$.$ FIFO

$10$ In a period of rising prices, which inventory method is best to use for tax purposes?

a$.$ FIFO

b$.$ Average$-$cost

c$.$ Specific identification

d$.$ LIFO