Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) Accrued compensation not paid within three and one- half months after the close of the corporation tax year is deducted in the year following the accrual.
B) Accrued compensation that is deductible in the year of accrual is considered to be part of an IRS deferred compensation plan.
C) A corporation that accrues compensation payable to an employee must pay the amount within two and one- half months after the close of the taxable year to deduct the amount in the year of the accrual.
D) All of the above are false.