Tiffany, a freelance photographer, uses the cash method for business. The tax year ends on December 31. Which of the following should not be included in the determination of Chrisp's gross income for the current year?

O A client notified Tiffany on December 27 of the current year that a check was ready. The check was not picked up until January 4 of the following year.
O Tiffany received a check from a client on December 28 of the current year for a family portrait produced on December 22 of the current year. The check was dated December 23 of the current year but was not deposited until January 4 of the following year.
O Tiffany owns controlling shares of a closely-held corporation and is planning to delay the bonus payment from the corporation until January of the next year. Bonus was authorized on December 15 of the current year and may be drawn at any time.
O Tiffany received a dividend check on January 4 of the following year. The dividends were declared payable on December 30 of the current year.