Which one of the following statements about accounting for expenses is incorrect?

	A.	Under the cash method of accounting, businesses ordinarily may not deduct (or capitalize) an expense until the year during which the expense actually is paid.
	B.	Amounts paid by credit card are considered paid when the business pays the credit card bill.
	C.	An expense may be deducted the year payment is made, even though payment is made with borrowed funds.
	D.	Amounts paid by check are considered paid when the check is mailed or delivered, provided that the bank honors the check.