When Kerri filed her 2017 tax return on April 15,2018,she did not include a $2,000 bonus received from her employer on January 10,2018relating to her work performance during 2017.What concept,construct,or doctrine supports Kerri's actions?

Question

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The Constructive Receipt Doctrine requires income to be reported in the year in which it is constructively received, which means when it is made available and within the taxpayer's control, even if not physically received. In this case, the bonus was made available to Kerri on January 10, 2018, and should have been included as income on her 2017 tax return.

When Kerri Filed Her 2017 Tax Return on April 15,2018,she