Which of the following statements is true:

Here is a more detailed explanation of each option:

• Option A: Building account is a nominal account. A nominal account is an account that records expenses and revenues. Building is an asset, not an expense or revenue, so it is not a nominal account.
• Option B: Outstanding rent account is a non-personal account. A non-personal account is an account that records transactions with businesses or other organizations. Outstanding rent is a liability, and liabilities are recorded in personal accounts, not non-personal accounts.
• Option C: Every debit has a corresponding credit. This is the basic principle of double-entry bookkeeping. Every transaction must be recorded with a debit and a credit of equal amounts.
• Option D: Incomes are debited. This is incorrect. Incomes are credited, not debited.