[单选题]
Which one of the following will result in an accruable expense for an accrual-basis taxpayer?
A .A repair completed prior to year end and paid upon completion.
B .A signed contract for repair work to be done and the work is to be completed at a later date.
C .An invoice dated prior to year end but the repair completed after year end.
D .A repair completed prior to year end but not invoiced.
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