Marvin, an attorney, is a cash-basis, calendar-year taxpayer. Marvin’s two daughters each own 50 percent of the stock of Marvil Corporation, a calendar-year, accrual-basis corporation. During year 1,...

Marvin, an attorney, is a cash-basis, calendar-year taxpayer. Marvin’s two daughters each own 50 percent of the stock of Marvil Corporation, a calendar-year, accrual-basis corporation. During year 1, Marvin completes some legal work for Marvil Corporation on December 18 and earns a $20,000 fee. In which year should Marvil Corporation deduct the legal expense if

a. payment is made to Marvin on December 30, year 1?

b. payment is made to Marvin on January 6, year 2?