With respect to income from services, which of the following is true? and why

a) a cash basis taxpayer can spread the income from a 24-month service contract over the contract period

b) If an accrual basis taxpayer sells a 36-month service contract on July 1, 2019 for $3,600, the taxpayer's 2019 gross income from the contract is $600.

c) if an accrual basis taxpayer sells a 24-month service contract on july 1,2019, one half (12/24) the income is recognized in 2020

d) An accrual-basis taxpayer will always recognize the income over the period the service will be rendered

e) None are correct