Greg Owens Owns a Four-flAt Building

Greg Owens owns a four-flat building. Last year, he recorded the following items: His gross rental income, depending on whether he is on the cash or accrual basis, amounted to:

A) Cash: $16,000; accrual: $17,000
B) Cash: $13,000; accrual: $17,000
C) Cash: $18,000; accrual: $16,000
D) Cash: $17,000; accrual: $17,000