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Gonzalez trucking is an accrual basis taxpayer and receives cash in December of 2 0 2 3 for work that was planned to be performed

Gonzalez trucking is an accrual basis taxpayer and receives cash in December of 2023 for work that was planned to be performed in January of 2024. The company performed the job in February of 2024. When will the company report the income?
January of 2024
February of 2024
December of 2023
Half in 2023 and 2024

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