9. LO.2 The taxpayer performs services with payment due from the customer within 30 days. All customers pay within the time limit. What would be the benefit to the taxpayer using the cash method of accounting rather than the accrual method? 10. LO.3 In January 2018, Sonja deposited $20,000 in a bank in the Bahamas. She earned $500 interest income. She closed the account in December 2018. Is Sonja subject to the FBAR reporting requirement? Is the interest income taxable in the United States? a. b