15. Under the Economic Benefit Doctrine, determine if receipt of income is in year 1 or year 2:

a. Michele receives a check on December 29 but does not cash until January 6th

b. Michele was ill from December 20th-January 3rd and went back to work on January 4th to receive her check

c. Michele has been out of the country for work and received a check in early January that had she picked up on December 31 would have required her to fly back from overseas