On December $12,2018,$ Hauck Company, a calendar year, accrual basis business, mailed a $$5,600$ bill to Mrs$.$ Wilder for professional services rendered during the month of November. Mrs$.$ Wilder dropped off her $$5,600$ check at Hauck's office on December $28,$ but the company secretary did not deposit the check in Hauck's bank account until January $3.$ Which of the following statements is true?

According to the constructive receipt doctrine. Hauck must recognize $$5,600$ income in $2019.$

As an accrual basis taxpayer. Hauck does not recognize $$5,600$ income until $2019.$

Hauck recognizes $$5,600$ income in $2018.$

As an accrual basis taxpayer, Hauck can elect to recognize $$5,600$ income in either $2018$ or $2019.$