Alice plans to render accounting services to Bob in 20X2. Bob offers to give Alice $10,000 upfront in 20X1. Alice declines, opting to structure the deal to have Bob pay her $10,000 on January 1, 20X2. Alice has income in

Select one:

a.20X1 because she received a cash equivalent

b.20X1 because she was in constructive receipt of cash.

c.20X2 because that is when she received cash under the deal she made

d.20X2 because that is the year she rendered the services.