Which of the Following Errors Would Most Likely Lead to an Overstatement

Which of the following errors would most likely lead to an overstatement of income?

A) Failure to adjust prepaid expenses account for the portion of insurance expired this year.
B) Failure to adjust deferred rent revenue account for the portion of rent earned this year.
C) Recording revenue in the next period when the cash is collected although it is earned in the current year.
D) Recording an expense incurred in this year when the cash is paid next year.