Shane has never filed a tax return despite earning excessive sums of money as a gambler. when does the statute of limitations expire for the years in which shane has not filed a tax return?
a. the statute of limitations does not apply since shane has not filed a tax return.
b. the statute of limitations expires 5 years from the due date of when the tax return should have been filed.
c. the statute of limitations expires 3 years from the due date of when the tax return should have been filed.
d. the statute of limitations remains open indefinitely for years in which the taxpayer fails to file a return.

Activity-based costing (abc) is not truly a cost collection mechanism as much as it is an inventory valuation method. the main purpose for implementing an activity-based cost system is to try to overcome some of the cost distortions that occur in traditional costing from product differences when there are variations in size and complexity. however, one of the disadvantages of utilizing abc is that the additional information gathering necessary to implement costing with that level of detail might be beyond the reach of some companies with resource or financial constraints. with this in mind, what kinds of industries or companies do you think would benefit most from using activity-based costing and why? in designing or modifying an accounting system to capture appropriate costs for abc, what considerations do you think would need to be made?