Richard,a Cash Basis Taxpayer,is an 80% Owner and President of WLFI

Richard,a cash basis taxpayer,is an 80% owner and president of WLFI TV. WLFI TV is an S corporation and uses the accrual method of accounting.On December 1,2013,WLFI TV accrues a bonus of $50,000 to Richard.The bonus is payable on January 31,2014.In what year does Richard report the income and WLFI TV take the deduction?
$\begin{array}{ll}\text { Richard } & \text { WLFI TV } \\a.2014 & 2013 \\b.2014 & 2014 \\c.2013 & 2013 \\d.2013 & 2014\end{array}$