At the Beginning of 2011,the Taxpayer Voluntarily Changed from the Cash

At the beginning of 2011,the taxpayer voluntarily changed from the cash to the accrual method of accounting.The relevant account balances as of January 1,2011,were as follows:

A) The company has a positive adjustment to income of $190,000 that may be allocated equally to years 2011-2014.
B) The company has a positive adjustment to income of $180,000 that can be allocated equally to years 2011-2014.
C) The company has a positive adjustment to income that can be allocated as follows: $47,500 to 2012 income, and $47,500 to each year's income, 2013-2015.
D) No adjustment is required, but the company cannot use the cash method to report income and expenses for 2011.
E) None of the above.