Which of the following statements regarding the use of the installment sale method of accounting for income tax purposes is CORRECT?

A$)$

Any cost recovery recapture is recognized in the year of the installment sale.

B$)$

A taxpayer may not avoid the use of the installment sale method if there is an installment sale.

C$)$

The installment sale method is available for use by most dealers.

D$)$

It may be used only if the payments are to be received over at least a two$-$year period.