Which one of the following statements about the constructive receipt doctrine is incorrect?

A. Under the constructive receipt doctrine, a business constructively receives income in the tax year during which it is credited to the business's account, set apart for the business, or otherwise made available without any substantial limitation or restriction.

B. A business may be treated as having constructively received income even though it does not have actual possession of the income until after the end of the year.

C. If a business authorizes someone to receive income on its behalf as its agent, the business will be considered to have received income when its agent receives income on its behalf.

D. The constructive receipt doctrine prevents taxpayers from delaying billing for their goods or services.