Eileen is a cash basis taxpayer Early in the day on December 31, 2023, a client comes into her office with a check for $6,000. The client asks Eileen not to deposit the check until January 4, 2024, because there are currently insufficient funds to cover the check When she opens her mail later in the day, Eileen receives a check for $2,500 from a customer for work performed during December. As it is after banking hours, she deposits the check into her account on January 2, 2024 How much income should Eileen report in 2023 as result of these two transactions ?