One of the factors that the IRS considers when deciding whether to audit a tax return is the dollar amount of the deduction claimed for business travel. Salespeople and self-employed entrepreneurs often claim large deductions for mileage on their tax returns. If the IRS does decide to audit such a return, one of the things the auditors expect to see is a mileage log. Unfortunately, keeping mileage logs upto- date can become a burden, and many busy people end up neglecting their mileage logs. The best solution to this problem is an electronic mileage log that runs on a personal digital assistant.
Which of the following is an assumption made in drawing the conclusion above?
(A) The cost of the electronic mileage log is not too much for salespeople or the self-employed.
(B) Keeping electronic mileage logs upto- date is less of a burden than traditional pen and paper logs.
(C) The IRS expects to see a mileage log whenever a large mileage deduction is claimed.
(D) Salespeople and the self-employed already have personal digital assistants on which to run the electronic mileage logs.
(E) Electronic mileage logs are preferred by the IRS because they can’t be falsified.