igation. See Rev. Proc. 2002-18, sections 5.02 and 5.03. A taxpayer may challenge the selected method only upon showing an abuse of discretion. See Wilkinson-Beane, Inc. v. Commissioner, 420 F.2d 352, 353 (1st Cir. 1970), Stephens Marine, Inc. v. Commissioner, 430 F.2d 679, 686 (9th Cir. 1970), Standard Paving