Which of the following statements is false?

	A.	A lessor includes advance rents in income when received regardless of the method of accounting (cash or accrual) and regardless of the periods which the advance rents cover.
	B.	A cash basis taxpayer may deduct a security deposit when paid.
	C.	In some circumstances, it may be difficult to distinguish a lease contract with rent payments from a sales contract where the lease is merely a financing device.
	D.	All of the above are true.