Bendom Inc, a Calendar Year, Accrual Basis Corporation, Hired Rukel

Bendom Inc, a calendar year, accrual basis corporation, hired Rukel Company to provide professional services. Rukel completed the services on November 30, 2018, and immediately sent Bendom a bill for $37,750. Bendom paid the bill on January 4, 2019. Which of the following statements is false? 

A)  If Bendom and Rukel are related parties, Rukel must report $37,750 income on its 2018 tax return regardless of its method of accounting.
B)  If Rukel uses the accrual method, it must report $37,750 income on its 2018 tax return.
C)  If Bendom and Rukel are unrelated parties, Bendom can deduct the $37,750 accrued expense on its 2018 tax return.
D)  If Bendom and Rukel are related parties, Bendom can deduct the $37,750 accrued expense on its 2018 tax return only if Rukel uses the accrual method of accounting.