35) Determine the effects of the following on a cash basis taxpayers gross income for 2016 and 2017.

A. On the morning of December 31, 2016, the taxpayer received a $1,500 check from a customer. The taxpayer did not cash the check until January 3, 2017.

B. The same as part (a), except the customer asked the tax payer not to cash the check until January 3, 2017, after the customers check salary check could be deposited.

C. The same as part (a), except that the check was not received until after the bank closed on December 31, 2016.