$($B is wrong$)$ Decide if the following statements are true or false and select the correct answer:

If a company is using the allowance method, net income is not affected when a specific customer's account is written off.

"Allowance for Doubtful Accounts" should be treated as a contra$-$asset account.

The issuer of a note records a receivable on their books on the date the note is issued.

A$.$ True, true, true

B$.$ True, true, false

C$.$ True, false, true

D$.$ False, false, true

E$.$ False, true, false