Jason's Employer Pays Year-End Bonuses Each Year on December 31

Multiple Choice

Jason's employer pays year-end bonuses each year on December 31.Jason, a cash-basis taxpayer, would prefer not to pay tax on his bonus this year (and actually would prefer his daughter to pay tax on the bonus) .So, he leaves town on December 31, 2018, and has his daughter, Julie, pick up his check on January 2, 2019.Who reports the income and when?

A) Julie in 2018.
B) Julie in 2019.
C) Jason in 2018.
D) Jason in 2019.
E) None of the choices are correct.