Which one of the following does not indicate tax timing?

 a. Shareholder-employee income is considered to be derived by the person in the same year that the paying company is allowed a deduction for that expense 

b. Employment income is generally accepted as being derived on a cash basis, that is, at the point it is received 

c. Professional partnerships will recognize income on an accruals basis because they are in receipt of business income. 

d. The income from advanced sale is considered to be derived at the time of payment and not at the time the good or service is provided.