Louis owns 100% of DEF, Inc., and is employed as its CEO for a salary of $10,000 a month, payable on the first day of the following month. In its 2022 GAAP financial statements, DEF properly accrued $10,000 of salary expense for Louis' December 2022 salary. Because Louis did not receive his December 2022 salary until January 1, 2023, he included it in his 2023 Form 1040 individual taxable income. In what year may DEF properly deduct Louis' December 2022 salary? 2022 O 2023 O Never We never covered this Either 2022 or 2023 because it doesn't matter