Which items can NEVER be carried over at close?

The correct answer highlights that rice and black beans cannot be carried over at close due to Taco Bell's food safety and inventory management policies. These items are perishable and, once prepared and cooked, must be consumed within a certain timeframe to ensure quality and safety for customers. Carrying over prepared rice and black beans could lead to food safety hazards or waste, as they are not designed to maintain their quality for extended periods after being cooked.

In contrast, items like chalupas and tacos or soft tortillas and cheese may either retain their quality longer or be stored more safely, while guacamole and salsa have specific handling practices that may allow for some flexibility. However, rice and black beans must adhere strictly to these guidelines to prevent the risk associated with serving food that has not been stored correctly after its initial preparation.