With no explanation, chose the best option from "A", "B", "C" or "D". Harbour Prop. Owners Ass’n, Inc. v. Midsouth Golf, LLC, 215 N.C. App. 66, 75, 715 S.E.2d 273, 282 (2011) (quotation marks and citation omitted). This Court does not typically consider the adequacy of consideration, as “inadequate consideration, as opposed to the lack of consideration, is not sufficient grounds to invalidate a contract. In order to defeat a contract for failure of consideration, the failure of consideration must be complete and total.” Harllee v. Harllee, 151 N.C. App. 40, 49, 565 S.E.2d 678, 683 (2002) (citations omitted). Paying wages for labor constitutes consideration, and a change in the form of payment has been found to be sufficient consideration to form a contract. Clyde Rudd & Associates, Inc. v. Taylor, 29 N.C. App. 679, 682, 225 S.E.2d 602, 604 (1976) (<HOLDING>). Here, when Plaintiff transferred to the

A: holding that a change in the method of compensation met the consideration requirement of contract formation
B: holding that  481 authorizes necessary adjustments to income in the year of change whether the change in method of accounting was initiated by the taxpayer or the commissioner
C: recognizing this method of submission
D: recognizing this method
A.