USGAAP Does Not Allow Sellers of Merchandise to Recognize Revenue

Multiple Choice

U.S.GAAP does not allow sellers of merchandise to recognize revenue from sales when the customers have the right to return goods.

A) unless the firm can reasonably estimate the amount of returns.
B) unless the firm uses an allowance method to do so.
C) unless the firm can reasonably estimate the amount of returns and uses an allowance method to do so.
D) none of the above.
E) all of the above.