The occurrence which most likely would have no effect on 2017 net income (if all amounts involved are material) is the

A. sale in 2017 of an office building contributed by a stockholder in 1986.

B. Selling of fully depreciated equipment for its salavage (book) value.

C. collection in 2017 of a receivable from a customer whose account was written off in 2016 by a charge to the allowance account.

D. settlement based on litigation in 2017 of previously unrecognized damages from a serious accident that occurred in 2015.