Final answer:
The DEA requires the reporting of any significant loss of controlled substances, with 'significant' being a determination based on the context rather than a specific percentage of inventory loss. Thus, options A, B, C, and D which list specific percentages, are not correct.
Step-by-step explanation:
The question pertains to the reporting requirements for significant losses of controlled substances to the Drug Enforcement Administration (DEA). The Controlled Substances Act, along with DEA regulations, specifies that certain losses must be reported. However, the percentages like 1%, 2%, 3%, or 5% do not directly correlate to the reporting requirements. According to DEA regulations, any significant loss of controlled substances must be reported immediately. The term 'significant' is not defined by a specific amount or percentage-it's based on various factors, including the quantity and type of the lost controlled substance, the risk of diversion, and the likelihood of a threat to public health and safety.
To address the provided reference information, no percentage threshold like (A) 1%, (B) 2%, (C) 3%, or (D) 5% is mentioned by the DEA for reporting losses. Therefore, the requirement is based on the context of the loss rather than a fixed percentage of the inventory. To answer the student's question, none of the listed percentages A, B, C, or D are correct for mandatory reporting to the DEA, as reporting is expected when the loss is deemed significant.