Kaia uses an accrual method of accounting and a calendar year. On December $30,2022,$ she completed work for a client and submitted her bill. The client had no dispute with the work done or the amount of the bill. The client paid Kaia's bill in $2023.$ In which year should she report the income from this project?

She should report the income in $2022.$

She should report the income in $2023.$

She may choose to report the income in either $2022$ or $2023.$

She should report half of the income in $2022$ and half in $2023.$