Aaliyah is a calendar year taxpayer reporting on the cash basis. Indicate which of the following income or expense items should not be included in her $2022$ tax return.

a$.$ On April $15,2022,$ she makes a deductible contribution to her IRA for $2022.$

b$.$ She prepays half a year of interest in advance on her mortgage on the last day of $2022.$

c$.$ She pays all her outstanding invoices for standard business expenses in the last week of December $2022.$

d$.$ She receives payment in February $2022$ for work done in December $2021.$