Clyde is a cash-method taxpayer who reports on a calendar-year basis. This year Pay late Corporation has decided to pay Clyde a year-end bonus of $1,400. Determine the amount Clyde should include in his gross income this year under the following circumstances: (Leave no answer blank. Enter zero if applicable.)

a. Pay late Corporation wrote the check and put it in his office mail slot on December 30 of this year, but Clyde did not bother to stop by the office to pick it up until after year-end.