18) Speak Corporation, a calendar-year, accrual-basis taxpayer, sell packages of foreign langauge lessons to individuals planning to work overseas. In December 2019, it sold and received payment for $600,000 of 21-month lesson packages to be provided evenly through 2020 and 2021. Speak Corporation will recognize the $600,000 of income A) all in 2020. B) all in 2021 C) half in 2020) and half in 2021. D) all in 2019