A Crucial Question Concerning Income Is When to Recognize It

Multiple Choice

A crucial question concerning income is when to recognize it (in which accounting period income should income be taxed?) . Which of the following help resolve the problems of timing?
I.Realization Concept.
II.Accounting Method.
III.Constructive Receipt.
IV.Substance-Over-Form Doctrine.
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A) Statements I and II are correct.
B) Only statement I is correct.
C) Only statement II is correct.
D) Statements I, II, and III are correct.
E) Statements I, II, III, and IV are correct.