Kevin, a cash basis taxpayer, received the following from his employer during 2019: Salary of $80,000; 2018 bonus of $12,000 received in 2019 (the 2018 bonus was not paid until 2019 because Kevins employer suffered a computer crash and could not complete the bonus calculations in a timely manner). In addition, Kevin earned a 2019 bonus of $15,000 that was to be paid by the end of December 2019. However, in December, Kevin told his employer to delay the payment of the bonus until January 2020, when Kevin plans to retire. Determine the effect of the above on Kevins gross income in 2019?