Annie is a cash-basis taxpayer, and was a stellar employee last year. In early December of 2021 her supervisor told Annie she had earned a $1,000 bonus. Annie received a letter confirming this on December 27^th, 2021 showing the amount as well as the amounts which would be withheld. She received the paper check on January 2^nd of 2022.

Which is the correct treatment?

A) Assignment of income doctrine- income in 2021. B) Constructive receipt doctrine- income in 2020. C) Return of capital principle- income in 2021. D) Wherewithal to pay principle- income in 2020. E) None of these are correct.