11. Janet is a cash-method, calendaryear taxpayer. She received a cheek for services provided in the mail during the last week of December. However, rather than eash the check, Janet decided to wait until the following January because she believes that her delay will cause the income to be realized and recognized next year. What would you tell her? Would it matter if she didn't open the emvelope? Would it matter if she refused to check her mail during the last week of December? Explain