Maroon Corporation expects employees' income tax rates to decrease subsequently year. The employees use the cash method. The company currently pays on the last day of each month. The company is considering changing its policy so that the December salaries may be paid on the first day of the subsequent year. What would be effect on an employee of the proposed change in company policy for paying its salaries starting for December 2012.

A) The employee would be required to identify the income in December 2012 because it is constructively received at the end of the month.

B) The employee would be required to identify the income in December 2012 because the employee has a claim of right to income when it is earned.

C) The employee can't be required to recognize the income until it is received, in 2013.

D) The employee will elect to either include the pay in 2012 or 2013.

E) None of the above.