Accounting systems are only computerized

Which of the following statements about evidence is true?

a. Appropriate evidence supporting management's assertions should be conclusive rather than merely persuasive b. Effective internal control contributes little to the reliability of the evidence created within the entity c. The cost of obtaining evidence is not an important consideration to an auditor in deciding what evidence should be obtained d. A client's accounting records cannot be considered sufficient appropriate audit evidence on which to base the auditor's opinion

Daniel has purchased an 18-unit apartment building. If he reports his income on a cash basis, he can deduct all of the following on his next income tax return, except:

A: Loss of rental because of vacancies suffered by two units; B: The cost of redecorating two vacant units; C: Interest payments on the second trust deed; D: Depreciation when the value of the property has increased.