Which of the following is true about unearned revenue received by accrual based taxpayers

A$.$

In most circumstances, the taxpayer cannot defer income for services more than $1$ year

B$.$

The taxpayer must recognize the income as taxable if the income is recognized for financial statement purposes, even if it isn't earned year under the all events test.

C$.$

Income received for prepaid rents must be recognized when received, regardless of what period it relates to or when it is recognized for book purposes.

D$.$

All of the above are true.