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Lawyer transmits via the USPS a bill for $5,000 on December 24, 2022, for services rendered during this year. The client pays the bill on

Lawyer transmits via the USPS a bill for $5,000 on December 24, 2022, for services rendered during this year. The client pays the bill on January 5, 2023. In what year will Lawyer claim this as income? Cite specific tax law in your response.

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