In 2012, X Company Received Full Payment of an Account

In 2012, X Company received full payment of an account payable from Jones Company. X Company had written the account off as a bad debt in 2011. In deciding how to treat the payment from Jones Company, X Company would use:

A) the claim-of-right doctrine
B) the tax benefit rule
C) the constructive receipt doctrine
D) the Arrowsmith doctrine
E) none of the above