What rule affects the adjustment of tax credits based on specific events like a sale or date of death?

The proration rule is the correct choice as it specifically addresses how tax credits are adjusted based on certain events, such as a property sale or the date of death. This rule ensures that tax credits are allocated appropriately for the period during which ownership or status changes occur. For instance, when a property is sold, the new owner may only be entitled to tax credits for the duration of their ownership within the tax year. Similarly, if a property owner passes away, the credits may need to be adjusted according to the date of death to reflect the estate's or heirs' tax liability accurately.

Other rules mentioned do not specifically handle the adjustment of tax credits in relation to ownership changes or life events. The accrual rule, for instance, deals with the timing of income and expenses in accounting and is not directly concerned with tax credits. The adjustment rule and credit change rule might suggest modifications to tax values or credits in general, but they lack the clear focus on prorated adjustments that the proration rule provides.