Simond Is the Owner of a Hair Salon

Simond is the owner of a hair salon. In addition to hair styling, he sells some hair products but the sales account for little revenue. Regarding accounting methods, Simond:

A) must use the accural basis to account for income and expenses
B) may use the cash basis to account for income and expenses
C) may use the cash basis to account for income and expenses except for inventory, for which he must use the accrual basis
D) none of the above