Molly is a cash basis taxpayer. In 2011, she earned only $6,500, which was less than the standard deduction and personal exemption. In January 2012, Molly's employer determined that he had miscalculated her December 2011 bonus and that she should have received an additional $1,000 of compensation in 2011. The employer paid Molly the $1,000 in 2012. If Molly had received the $1,000 in 2011, it would not have resulted in any tax liability because her gross income would still have been less than her standard deduction and personal exemption. In 2012, Molly had over $30,000 in taxable income. Does the tax benefit rule apply to Molly's situation? Explain.