Jonathan is a cash-method taxpayer with a tax year ending December 31, 2014. Based on his excellent performance throughout the year, on December 1, his boss informed Jonathan that he would receive a year-end bonus of $15,000. The payroll department sent Jonathan an email on December 21, 2014 to say the bonus check was available for him to pick-up. Jonathan didn't pick up the check until January 4th, 2015. Which tax year should Jonathan report the $15,000 of bonus income in and on which date did Jonathan have constructive receipt of the bonus income? OA. 2014. Constructive receipt was on December 1, 2014. 8.2014. Constructive receipt was on December 21, 2014. OC.2015. Constructive receipt was on January 4, 2015. OD. Neither tax year. Bonuses are not taxable. Constructive receipt was on December 1, 2014