With Respect to Income from Services,which of the Following Is

With respect to income from services,which of the following is true?

A) The income is always amortized over the period the services will be rendered by an accrual basis taxpayer.
B) A cash basis taxpayer can spread the income from a 12-month service contract over the contract period.
C) If an accrual basis taxpayer sells a 24-month service contract on July 1, 2011, for $2,400, the taxpayer's 2012 gross income from the contract is $1,800.
D) If the accrual basis taxpayer sells a 12-month service contract on July 1, 2011, all of the income is recognized in 2012.
E) None of the above.