Which of the following tax positions is unlikely to be affected by the accounting for uncertain tax positions?

a. A deduction taken on the tax return for a current expenditure that the taxing authority may assert should be capitalized and amortized over future periods.

b. The calculation of the amount of a research and experimentation credit.

c. The determination as to whether an entity is subject to tax in a particular jurisdiction.

d. Deductions for ordinary salaries paid to employees.