Freda is a cash basis taxpayer. In 2015, she negotiated her salary for 2016. Her employee offered to pay her $21,000 per month in 2016 for a total of $252,000. Freda countered that she would accept $10,000 each month for 12 months in 2016 and the remaining $132,000 in January 2017.The employer accepted Fredas terms for 2016 and 2017

Did Freda actually or constructively receive $252,000 in 2016?

What could explain Fredas willingness to spread her salary over a longer period of time?

In December 2016, after Freda had earned the right to collect the $132,000 in 2017, the employer offered $133,000 to Freda at the time, rather than $132,000 in January 2017. The employer wanted to make the early payment so as to deduct the expense in 2016. Freda rejected the employers offer. Was Freda in constructive receipt of the income in 2016? Explain.