After they married in January 2022, a couple rented Sams house out. They required the tenant to pay a security deposit in the amount of one months rent. The rental agreement provided that the security deposit would be applied to any damage to the property. The tenant made timely monthly payments. In fact, she paid early every month, including December 2022 when she dropped the check in the lockbox at his office on December 30. Sam and Tonya were on vacation from December 23 to January 2. He retrieved and deposited the check on January 2, 2023. Discuss the tax or potential income tax consequences for each situation. Provide a full and detailed analysis with proper IRC authority cited and any applicable case law. Assume that they filed a joint tax return.