Pierre, a headwaiter, received tips totaling $2,000 in December 2014. On January 5, 2015, Pierre reported this tip income to his employer in the required written statement. At what amount, and in which year, should this tip income be included in Pierre's gross income?
a. $2,000 in 2014.
b. $2,000 in 2015.
c. $1,000 in 2014, and $1,000 in 2015.
d. $167 in 2014, and $1,833 in 2015.
Answer: B
Tax
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