Z Co. declares a bonus in favor of employee Marcia during the fiscal year ende December 31, 2022. The bonus will be paid on June 30, 2023. When will Marcia claim the income? (1 mark) A) Marcia will claim the income in 2022 when it is earned. . B) Marcia will claim the income in 2023 when it is received. C) Marcia will claim the income in 2024, the year after it is received. D) Marcia does not have to claim the income