Arturo, a consultant, uses the cash method of accounting for his business. Arturo recently provided consulting services to his best customer Sergio. When should Arturo recognize income from this service?

a. When Sergio writes a check, made out to Arturo.

b. When Arturo deposits Sergio’s check.

c. When Sergio gives the check to Arturo.

d. When Sergio receives an invoice from Arturo for the service.