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Jose, a self-employed cash basis painter, completed a painting contract for Nellie in December 2022. Nellie wrote a check to Jose for $25,000 on December

Jose, a self-employed cash basis painter, completed a painting contract for Nellie in December 2022. Nellie wrote a check to Jose for $25,000 on December 31, 2022, and gave him the check on January 3, 2023. What Tax Year does Jose report this $25,000 of income

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