Abby, a cash basis taxpayer, is paid an annual salary of $250,000 plus a percentage of net profits. The additional compensation for 2019 was $50,000. This sum is payable to her on February 9, 2020 after the annual audit had been completed. However, a tentative credit of $10,000 was entered to her drawing account on December 1, 2019 and was immediately available to her. Abby comes to your office and asks you how much compensation must be included in her gross income for 2019. What will you tell her? Why?