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

service?

a. When Roman writes a check, made out to Dwight.

b. When Dwight deposits Roman's check.

c. When Roman gives the check to Dwight.

d. When Roman receives an invoice from Dwight for the service.