Your client operates a business under the cash method of accounting and uses the calendar year for the tax year. On November 30, 20X1, she finished a consulting job and billed the client, who sent her a check on January 6, 20X2. How should she treat this income and why?

A) One-twelfth as 20X1 income and eleven-twelfths as 20X2 income 

B) As 20X2 income, because the check was received during that year 

C) Half as 20X1 income and half as 20X2 income. 

D) As 20X1 income, because the income was earned during that year