Suppose that a partnership or S corp. has a year-end of March 31, 2020, and the partner/shareholder has a year-end of December 31, 2020. Three months of the partnership's/S corp.s year are in the 2020 taxable year for the partner/shareholder and 9 months of the partnership/S corp. year are in the 2019 taxable year of the partner/shareholder. Since the partnership/S corp. income flows-through to the partner/shareholder, when does the partner/shareholder report her share of partnership/S corp. income?