Bernice is a sole proprietor who provides dog walking services to a number of neighborhood dog owners. Ralph hired Bernice to walk his husky while he was out of town on December 16, 2019. Bernice walks Ralphs husky on December 16, 2019 and bills Ralph on the same day. Bernice received payment from Ralph in the form of a check on January 2, 2020. Which of the following is TRUE?

Group of answer choices

If Bernice is a cash basis taxpayer, she must claim the income on her 2019 tax return.

If Bernice is a cash basis taxpayer, she must claim the income when it was earned.

If Bernice is an accrual basis taxpayer, she must claim the income on her 2019 tax return.

If Bernice is an accrual basis taxpayer and must claim the income when she received it (on her 2020 tax return).