Which of the following is not true of personal service corporations (PSCs)?

	A.	One of the exceptions to the requirement that a PSC have a calendar year-end occurs when the PSC chooses a deferral period of 3 months or less and pays its owner(s) a salary at least pro rata to the salary paid for the previous year.
	B.	PSCs are corporations with shareholder-employees who provide services in fields such as medicine, law and accounting.
	C.	PSCs generally use year-ends that are the same as their professional shareholders.
	D.	PSCs may not use the cash method of accounting.