Mary is a cash basis taxpayer. She decorated John's home and finished the job just before Christmas. John gave her a check on December 28, 2022. In the year-end rush, Mary forgot to deposit the $2,500 check until January 10, 2023. She does not want to report the income until her next tax year. When should Mary report this income?

a) Mary should report the income on her 2022 tax return.

b) Mary can report the income on her 2023 tax return.

c) Mary can decide when to report the income.

d) Mary is not required to report this income.