Joe Is a Self-Employed Electrician Who Operates His Business on the Accrual

Joe is a self-employed electrician who operates his business on the accrual method. This year Joe purchased a shop for his business, and for the first time at year end he received a bill for $4,500 of property taxes on his shop. Joe didn't pay the taxes until after year end but prior to filing his tax return. Which of the following is a true statement?

A) The taxes are a payment liability.
B) Unless Joe makes an election, the taxes are not deductible this year.
C) If he elects to treat the taxes as a recurring item, Joe can accrue and deduct $4,500 of taxes on the shop this year.
D) The taxes would not be deductible if Joe's business was on the cash method.
E) All of the choices are true.