Freda is a cash basis taxpayer. In 2022, she negotiated her salary for 2023. Her employer offered to pay her $21,000 per month in 2023 for a total of $252,000. Freda countered that she would accept $10,000 each month for the 12 months in 2023 and the remaining $132,000 in January 2024. The employer accepted Freda's terms for 2023 and 2024. a. Did Freda actually or constructively receive $252,000 in 2023? The amount the employer might have been willing to pay because under the actual contract terms, she constructively received in 2023 have the right to receive the income in 2023. b. What could explain Freda's willingness to spread her salary over a longer period of time? Freda may be bargaining for the deferred payments because she expects to be in marginal tax bracket in 2024.