The client sent me the below email. Please review and draft me a response I can copy and paste. Please make sure you cite some authority in your response. Hello- My boss, Mr Shirley, finally recognized the value I bring to the company. He decided on December 24, 2019 to give me a bonus, 20% more than I got last year! The delivery driver brought the check on 12/28/19 but I didn't have time to cash it until 1/3/20 thanks to my out-of-town relatives. In what year would this income get taxed?