Fte Following Statements About Cash and Accrual Basis Taxpayers Are

fte following statements about cash and accrual basis taxpayers are all false, except:

A) Both cash and accrual basis taxpayers include prepaid rent in gross income.
B) Both cash and accrual basis taxpayers are taxed on rent paid late when received.
C) fte timing of dividend income may depend on the record date.
D) Constructive receipt is a concept affecting both cash and accrual method taxpayers.