Which of the following is a true statement regarding the cash method of accounting?

A A check does not constitute "payment" until it's cashed.

B

Cash basis taxpayers generally take deductions in the year

items are actually or "constructively" paid.

C

If a taxpayer can unconditionally demand income from

another party, it's not taxed to the taxpayer until demand is

made.

D

Receipt of a check by the taxpayer's agent is considered

receipt by the taxpayer.