36. Under the cash method of accounting, all of the following are true with the exception of A) fixed assets are always expensed as the taxpayer pays for the assets. B) gross income includes the value of property received. C) to some extent, a taxpayer may control the year in which an expense is deductible by choosing when to make the payment. D) income is reported in the tax year in which payments are actually or constructively received. 37. Which of the following statements regarding UNICAP is incorrect? A) The UNICAP rules result in more costs being included in inventory for tax purposes than for financial accounting. B) Taxpayers with gross receipts averaging more than $26,000,000 or more for the prior three years must apply the UNICAP provisions. C) Interest must be included in inventory if the property produced is real property or long-lived property. D) UNICAP requires that advertising and selling costs be allocated between inventory and cost of sales.