Which of the following statements is false?

	A.	Once a taxpayer chooses a method of accounting for a particular trade of business, the taxpayer must use the same accounting method for all trades or business in which the taxpayer has engaged.
	B.	When a taxpayer is using the cash method of accounting, the taxpayer generally must follow the doctrine of constructive receipt.
	C.	A cash basis taxpayer may exercise some control over the timing of income recognition and deduction of expenses to the extent the taxpayer controls when he pays his bills and to the extent the taxpayer controls his billing and collection practices.
	D.	Certain taxpayers are prohibited under the Tax Code from using the cash basis method of accounting for taxpurposes.
	E.	All of the above are true.