Taxpayer owns 100% of the stock of Mega Corp and also serves as its CEO. In October of 20X2, the board of directors of Mega authorize a bonus for Taxpayer in recognition of her extraordinarily effective performance as CEO and puts the money into a bank account upon which Taxpayer is authorized to write checks. The bonus is payable anytime Taxpayer requests, after January 1, 20x3. Taxpayer signs a check to herself in payment of bonus in 20x4, but did not deposit it into her account until 20X5. When does Taxpayer have income?