_{Question 9 of 10> Which of the statements below, regarding cash and non-cash benefits received from the U.S. Department of Agriculture (USDA) agricultural programs, is NOT correct? A. Crop insurance and disaster payments from the USDA are taxable buy may qualify to be deferred to the following year. B. Wetlands Reserve Program (WRP) payments from the USDA are 1231 gain, fully taxable on form 4797, Part I. C. Certain cost-sharing payments received from the USDA may qualify to be excluded from income. D. Cash and non-cash benefits received from the USDA are taxable in the year received, unless an exception applies.}