2. Under what conditions is an accrualbasis taxpayer allowed to defer reporting amounts received in the advance of the delivery of goods? a. A condition that must be met to defer reporting amounts received in connection with the sale of goods is the amount received is less than the cost of the item. b. A condition that must be met to defer reporting amounts received in connection with the sale of goods is the income is deferred for nancial accounting purposes. c. A condition that must be met to defer reporting amounts received in connection with the sale of goods is the goods are not on hand. d. All of the above