please explain the answer is A and the other answer choices arent

1. A cash-basis taxpayer should report gross income: a. For the year in which income is either actually or constructively received, whichever comes first, whether in cash or in property. b. Only for the year in which income is actually received whether in cash or in property. c. For the year in which income is either actually or constructively received in cash only. d. Only for the year in which income is actually received in cash. e. None of the answers provided is correct