From the given alternatives, select the word which cannot be formed using the letters of the word Accounting, assuming that no letter is used more times than it appears in the original word.

Introduction / Context:
This word formation question is based on the word Accounting. You are required to choose the option that cannot be formed from the letters of Accounting if each letter may be used only as many times as it appears in that base word. This tests your awareness of letter availability and frequency within a given word, a common pattern in verbal reasoning tests.

Given Data / Assumptions:

• Base word: Accounting.
• Letters available (with approximate counts): A (0 or 1 depending on spelling), C, C, O, U, N, T, I, N, G.
• For standard spelling, Accounting has letters: A, C, C, O, U, N, T, I, N, G.
• Options: Count, Actually, Acting, Ant.
• No additional letters can be introduced and frequency cannot exceed what is present.

Concept / Approach:
The straightforward method is to write down the letter pool from Accounting and then check each option. Any word using a letter not in the pool or requiring more instances of a letter than available is impossible to form. We should pay particular attention to letters like L or Y, which are absent from the base word and therefore cannot legitimately appear in any valid option.

Step-by-Step Solution:
Step 1: List letters of Accounting: A, C, C, O, U, N, T, I, N, G. Step 2: Check Count: C, O, U, N, T are all present in the base word and each appears at least once, so Count can be formed. Step 3: Check Acting: A, C, T, I, N, G are all present within Accounting's letter pool, so Acting can be formed. Step 4: Check Ant: A, N, T are all present, so Ant can also be formed. Step 5: Check Actually: A, C, T are present, but the letters L, L and Y are not found in Accounting. Since L and Y are missing from the base word, Actually cannot be formed from Accounting.

Verification / Alternative check:
An alternative quick method is to write the set of distinct letters from Accounting as {A, C, O, U, N, T, I, G}. Then check each option against this set. Count, Acting and Ant all use letters exclusively from this set. Actually, however, introduces L and Y, which are not in the set, so that option is immediately invalid. This verifies our conclusion with minimal effort.

Why Other Options Are Wrong:
Count uses only C, O, U, N and T, all of which appear in Accounting. Acting uses A, C, T, I, N and G, again all drawn from the base word. Ant uses A, N and T, which are also available. Since each of these words is possible to build using the letter pool, they do not meet the requirement of being impossible and are therefore not correct answers.

Common Pitfalls:
One pitfall is ignoring letters in the latter half of the base word and assuming that any familiar English word is formable. Another is confusing visually similar letters under time pressure, such as mistaking i for l. To avoid such errors, always list the distinct letters of the base word and consciously check for any new letters in each option. Doing this mental or written check will significantly reduce mistakes in exam situations.

Final Answer:
The word that cannot be formed from Accounting is Actually, so Actually is the correct answer.