Hmm, I'm a little unsure here. The question mentions changes in accounting policies and correcting errors, so I'm not sure if this is just a simple change in estimate or something more complex. I'll need to re-read the details carefully and think through the options in List A before making a decision.
This looks like a straightforward syslog configuration question. I think the answer is A - *.* /dev/tty12 to send all syslog messages to virtual console 12.
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