Fte Following Statements About the Cash Basis Method of Accounting

fte following statements about the cash basis method of accounting are false, except:

A) fte prepayment made for future services may be deducted currently.
B) Interest credited to a savings account is not taxed until withdrawn.
C) Stock received for services rendered are taxed only in the year sold.
D) fte exchange of services may lead to gross income to both parties.