Ethan uses the cash method of accounting and a calendar year. Ethan received a check from a client on December 26,2016. he didn't get around to depositing the check until Jan 15, 2017. In which year should he report this income?

a. apportion the income between 2016 and 2017

b. report income in either 2016 or 2017, whichever minimizes his tax liability

c. report income in whichever year will allow his client to claim the largest deduction for the expenses

d. report income in 2016