Abby, a cash basis taxpayer, is paid an annual salary of \(\$ 250,000\) plus a percentage of net profits. The additional compensation for 2018 was \(\$ 50,000\). This sum is payable to her on February 9, 2019 after the annual audit had been completed. However, a tentative credit of \(\$ 10,000\) was entered to her drawing account on December 1, 2018 and was immediately available to her. Abby comes to your office and asks you how much compensation must be included in her gross income for 2018. What will you tell her? Why?