Mila is a cash-method taxpayer. Her employer decided to pay her a bonus of $1,000 for work she performed in 2021. Her employer wrote the check on December 23, 2021 and delivered the check to Mila on December 27, 2021. Mila deposited the check into her savings account on January 5, 2022. She withdrew this $1,000 on February 21, 2023 to buy a present for her daughter. According to the constructive receipt doctrine, in which year must Mila recognize this income?