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Roberta, a cash-basis accountant, rendered services in the amount of $5,000 during May of the 2020. Roberta died on June 1 of the 2020, and
Roberta, a cash-basis accountant, rendered services in the amount of $5,000 during May of the 2020. Roberta died on June 1 of the 2020, and the $5,000 payment was received on June 15 of 2020. The $5,000 should be INCLUDED in Roberta's final return.
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