Which of the Following Statements Is Not True Concerning Installment

Which of the following statements is not true concerning installment reporting?

A) At least one payment is to be received after the close of the year in which a sale of property is made.
B) fte installment method allows gain to be spread over more than one year.
C) fte gross profit rate is used to determine the portion of the payment received that is reported as income.
D) An advantage of the installment method is that the dollar amount of income recognized from each payment never varies from year to year.