When is income considered to be earned by an accrual-basis taxpayer? A. Income is considered to be earned by an accrual-basis taxpayer when all services have been rendered whether or not the amount of income can be determined with reasonable accuracy. B. An accrual-basis taxpayer earns income when title has transferred and all payments are received. C. Income is considered to be earned by an accrual-basis taxpayer when all the events have occurred which fix the right to receive the income and the amount of income can be determined with reasonable accuracy. O D. An accrual-basis taxpayer earns income when all payments for services or products are received and the amount of income can be determined with reasonable accuracy