Amy Bloom, a cash-basis taxpayer, earned an annual salary of $90,000 at Base Corp. in 2019, but elected to take only $60,000. Base, which was financially able to pay Bloom's full salary, credited the unpaid balance of $30,000 to Bloom's account on the corporate books in 2019, and actually paid this $30,000 to Bloom on January 30, 2020. How much of the salary is taxable to Bloom in 2019? Select one: a. $60,000 X b. $75,000 c. $70,000 d. $90,000 The correct answer is: $90,000