For Purposes of Determining Gross Income, Which of the Following

For purposes of determining gross income, which of the following is true?

A) A mechanic completed repairs on an automobile during the year and collects money from the customer.The customer was not satisfied with the repairs and sued the mechanic for a refund.The mechanic can defer recognition of the income until the suit has been settled.
B) A taxpayer who finds a wallet full of money is not required to recognize income because someone will eventually ask for the return of the money.
C) Embezzlement proceeds are included in the embezzler's gross income because the embezzler has an obligation to repay the owner.
D) All of the above are true.
E) None of the above is true.