Freda is a cash basis taxpayer. in 2019, she negotiated her salary for 2020. her employer offered to pay her $21,000 per month in 2020 for a total of $252,000. freda countered that she would accept $10,000 each month for the 12 months in 2020 and the remaining $132,000 in january 2021. the employer accepted freda’s terms for 2020 and 2021. a. did freda actually or constructively receive $252,000 in 2020? b. what could explain freda’s willingness to spread her salary over a longer period of time? c. in december 2020, after freda had earned the right to collect the $132,000 in 2020, the employer offered $133,000 to freda at that time, rather than $132,00