Sally Jorgenson owns a nail salon with 10 employees. The salon is a sole proprietorship, and Sally uses the accrual method of accounting and maintains applicable financial statements. A year ago, Sally decided to sell gift cards to enhance her business. The gift cards can be used for nail services or nail products. She receives payment for the gift cards when she sells them, and the gift cards have no expiration date. They cannot be redeemed for cash. Offering gift cards is new to Sally, and unfortunately, she did not confer with you, her tax accountant, about how to keep records for the gift cards. Therefore, she has only kept records of when the cards are redeemed, not when they are sold. For applicable financial statement purposes, Sally has included the payments for the cards in revenue when they are redeemed. 

Can Sally account for the income from the gift cards in the same way for tax purposes?