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

Multiple Choice

Rolando's employer pays year-end bonuses each year on December 31. Rolando, a cash basis taxpayer, would prefer to not pay tax on his bonus this year. So, he leaves town on December 31, 2016 and doesn't pick up his check until January 2, 2017. When should Rolando report his bonus?

A) 2016.
B) it does not matter.
C) Rolando can choose the year to report the income.
D) 2017.
E) None of the choices are correct.