Stanley is a cash-method taxpayer who reports on a calendar-year basis.

This year his employer, ABC Corporation, has decided to pay Stanley a

year-end bonus of $3,000. Determine the amount that Stanley should

include in his gross income this year under the following circumstances:

a. ABC Corporation wrote the bonus check and put it in Stanley's

office mail slot on December 31. Stanley did not stop by the

office and pick up the check until after year end.

b. Stanley picked up the check in December, but the check

was postdated January 2.

c. The bookkeeper mistakenly wrote the check for $300 instead

of $3,000. Stanley received the remaining $2,700 on

January 4.

d. ABC Corporation mailed the check to Stanley before the end

of the year. Even though Stanley was anticipating the bonus

payment, he was on vacation and did not collect his mail

until after year-end.