a. Whether the accountable officer did what a reasonably prudent and careful person would have done to safeguard his/her own property under similar circumstances b. Whether the loss or deficiency would not have occurred but for an intervening event c. Whether the accountable officer did what a reasonable person of similar age and experience would have done to safeguard government property under similar circumstances d. Whether the loss or deficiency was a reasonably probable outcome of the act or omission e. Both b. or d.