Clyde is a cash-method taxpayer who reports on a calendar-year basis. This yea

Clyde is a cash-method taxpayer who reports on a calendar-year basis. This year Paylate Corporation has decided to pay Clyde a year-end bonus
of $1000.

Determine the amount Clyde should include in his gross income this year under the following circumstances:

Paylate Corporation wrote the check and put it in his office mail slot on December 30 of this year but Clyde did not bother to stop by the
office to pick it up until after year-end.
Amount to be included:
Paylate Corporation mistakenly wrote the check for $100. Clyde received the remaining $900 after year-end.

Amount to be included:

Paylate Corporation mailed the check to Clyde before the end of the year (and it was delivered before year
end). Although Clyde expected the bonus payment he decided not to collect his mail until after year-end.
Amount to be included:
Clyde picked up the check in December but the check could not be cashed immediately
because it was postdated January 10.

Amount to be included: