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 to not 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, 2016 and has his daughter, Julie, pick up his check on January 2, 2017. Who reports the income and when?

A) Julie in 2016.
B) Julie in 2017.
C) Jason in 2016.
D) Jason in 2017.
E) none of these.