Which of the following statements regarding the conditions that must be met for certain recurring items to be deducted immediately is false?

a$.$ The taxpayer must have been able to immediately deduct the recurring items in three out of five of the last tax returns.

b$.$ All of the events have occurred that determine the existence of the liability, and the amount of the liability can be determined with reasonable accuracy.

c$.$ Economic performance occurs within a reasonable period $($but not later than $8(1)/(2)$ months after the close of the taxable year$).$

d$.$ Either the accrued item is not material or accruing it in the current period results in better matching of income and expenses.

e$.$ The item is recurring in nature and is treated consistently by the taxpayer.