pls also give reason. thank you

49. Revenue, such as rental income, is properly realized and recognized by an "accrual taxpayer" opposed to a cash basis taxpayer): A. When a customer's order form is received and recorded B. Only if the transaction creates an account receivable. C. At the end of the accounting period when the transaction has been identified D. Upon completion of the sale or when services have been performed and the business obtains the right to collect the sales price E. When cash from a sale is received and deposited into the bank