Facts Reigel, Inc. is a construction company that performs masonry and building restoration work for large commercial buildings. In 2022, Reigel, Inc., located in New Jersey, did a large restoration project on a historic building in New York City. On January 2, 2023, Reigel, Inc. receives by mail a check from the owner of the historic building in the amount of $100,000 and dated Sunday December 31, 2022. Reigel, Inc. is on the cash basis of accounting and is concerned about the year in which the $100,000 is taxable. Although the check is dated 2022, Reigel, Inc. contends that it would have been unreasonable for them to drive the 90 miles to the customer's offices on a holiday to collect the check. Further, Reigel, Inc. maintains that even if they had made the trip to collect the check, by the time they returned home, their bank would have closed and they could not have received credit for the check until after the first of the year.

Required:

Determine whether they should include the $100,000 on their 2022 or 2023 tax return. List all the primary sources like internal revenue code, revenue ruling . etc to address this issue