A cash-basis calendar-year taxpayer received a $3,000 check for an employee bonus during the last week of December Which of the following is a true statement?

	A.	TP taxed on the $3,000 of in the year she cashes the check.
	B.	TP is taxed on the $3,000 in the year the check was mailed.
	C.	TP is taxed on the $3,000 in the year she receives the check.
	D.	TP is taxed on the $3,000 in the year she worked.
	E.	None of the choices are correct.