Determine the effects of the following on a cash basis taxpayer's gross income for 2018 and 2019. If an amount is zero, enter "0".

		Gross Income 2018	Gross Income 2019
a.	On December 31, 2018, the taxpayer received a $1,500 check from a customer. The taxpayer did not cash the check until January 3, 2019.	$	$
b.	On December 31, 2018, the taxpayer received a $1,500 check from a customer. The customer asked the taxpayer not to cash the check until January 3, 2019, after the customer's salary check could be deposited.	$	$
c.	On December 31, 2018, the taxpayer received a $1,500 check from a customer. The check was not received until after the bank had closed on December 31, 2018. The taxpayer did not cash the check until January 3, 2019.	$	$