If a Company Employs the Gross Method of Recording Accounts

If a company employs the gross method of recording accounts receivable from customers, then sales discounts taken should be

A) reported as a deduction from sales in the income statement.
B) reported as an item of "other expense" in the income statement.
C) reported as a deduction from accounts receivable in determining the net realizable value of accounts receivable.
D) reported as sales discounts forfeited in the cost of goods sold section of the income