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, 2017 and doesn't pick up his check until January 2, 2018. When should Rolando report his bonus?

A) 2018.
B) 2017.
C) Rolando can choose the year to report the income.
D) it does not matter.
E) None of the choices are correct.