0. Taxpayer, a cash basis individual, is a principal shareholder and a Vice President of Corp. A. During the year, the events listed below occur. 1. The Board of Directors of Corp. A votes on December 27 of the current year to pay an immediate salary bonus to each of the company's corporate officers. The checks are written on December 28 and each eligible officer is immediately notified that he/she may stop by the Corp. A Treasurer's office to pick up the bonus check. Taxpayer, who is present on December 28, waits until January 4 of the next year to pick up her check