12. Maroon Corporation expects its employees' income tax rates to increase next year. The employees use the cash method. The company presently pays on the last day of each month. The company is considering changing its policy so that the December salaries will be paid on the first day of the following year. What would be the effect on an employee of the proposed change in company policy for paying its salaries beginning December 2019? OUR a. The employee would be required to recognize the income in December 2019 because it is constructively received at the end of the month. rint b. The employee would be required to recognize the income in December 2019 because the employee has a claim of right to the income when it is earned. c. The employce will not be required to recognize the income until it is received, in 2020. d. The employee can elect to either include the pay in 2019 or 2020 gr e. None of these. 12 Eradd: makaasd. a010 TLa aartiicate'g mahurity value in two vears