On December 19, 2018, Acme Inc

On December 19, 2018, Acme Inc., an accrual basis corporation, accrued $50,000 compensation expense for a routine year-end bonus payable to Mrs Tabor, who is Acme's CFO. Acme paid the $50,000 to Mrs Tabor on January 15, 2019. Which of the following statements is false? 

A)  If Mrs Tabor owns no stock in Acme (i.e. is not a related party) , Acme can deduct the accrued expense in 2018.
B)  Mrs Tabor includes her $50,000 bonus in 2019 gross income.
C)  If Mrs Tabor owns 75 percent of Acme's stock (i.e. is a related party) , Acme can't deduct the expense until 2019.
D)  If Mrs Tabor owns 75 percent of Acme's stock (i.e. is a related party) , Acme can never deduct the bonus expense.