An accountant receives a $5,000 retainer from a client to provide advice on financial matters. Assuming the client uses accrual accounting, which of the following is true?

A. The accountant should recognize the $5,000 when the cash is received.

B. The accountant should not recognize the revenue until he provides the service.

C. The accountant should recognize $1,000 when received and recognize $1,000 in each of the next four years.
D. None of the above is true.