Benita Incurred a Business Expense on December 10, 2017, Which

Benita incurred a business expense on December 10, 2017, which she charged on her bank credit card. She paid the credit card statement which included the charge on January 5, 2018. Which of the following is correct?

A) If Benita is a cash method taxpayer, she cannot deduct the expense until 2018.
B) If Benita is an accrual method taxpayer, she can deduct the expense in 2017.
C) If Benita uses the accrual method, she can choose to deduct the expense in either 2017 or 2018.
D) Only b. and c. are correct.
E) a., b., and c. are correct.