Bendom Inc,a Calendar Year,accrual Basis Corporation,hired Rukel Company to Provide

Bendom Inc,a calendar year,accrual basis corporation,hired Rukel Company to provide professional services.Rukel completed the services on November 30,2019,and immediately sent Bendom a bill for $37,750.Bendom paid the bill on January 4,2020.Which of the following statements is false?

A) If Bendom and Rukel are related parties,Rukel must report $37,750 income on its 2019 tax return regardless of its method of accounting.
B) If Rukel uses the accrual method,it must report $37,750 income on its 2019 tax return.
C) If Bendom and Rukel are unrelated parties,Bendom can deduct the $37,750 accrued expense on its 2019 tax return.
D) If Bendom and Rukel are related parties,Bendom can deduct the $37,750 accrued expense on its 2019 tax return only if Rukel uses the accrual method of accounting.