Taxpayer completes a service for Customer on December 30. Customer pays Taxpayer the same day by check. Later that day, Customer realizes that Taxpayer did not complete part of the service they had agreed upon and calls Taxpayer, who acknowledges the omission and communicates the intent to return and complete the service. Taxpayer completes the service on January 2. The check cleared January 4, Year 2. What are the tax consequences to Taxpayer if on the accrual method?