Which of the following is a true statement?

A. An amount realized on the disposition of property includes only the amount of money received

B. A sale is the only type of disposition resulting in a realization of gain or loss

C. Amounts realized can take the form of money, property, services, or assumption of liabilities by another person

D. Transferring property (other than money) as a form of payment does not result in realization of gain or loss

Please explain answer