I don't understand why no one can ever give intelligent answers that pertain to the question. If you don't know the answer, or don't want to answer, or don't have an intelligent answer, be respectful and don't respond at all and move on.
Now to answer your question completely.......
The amount you receive and when you receive it determine when you must file. Generally, you must file Form 8300 within 15 days after receiving a payment. If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday.
In the event of more than one payment.......
In some transactions, the buyer may arrange to pay you in cash installment payments. If the first payment is more than $10,000, you must file Form 8300
within 15 days. If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. When the total cash payments are more than $10,000, you must file Form 8300 within 15 days.
With all that being said, the answer to your question is (B) Must report the event to the IRS within 15 days after receiving more than $10,000 in cash for a single transaction.