If a Company Uses the Gross Method of Recording Accounts

If a company uses the gross method of recording accounts receivable, then cash discounts taken should be reported as

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