Final answer:
Janine does not have to recognize the entire $6,000 as income this year, it depends on the circumstances.
Step-by-step explanation:
False. Janine must recognize the entire $6,000 as income this year only if she received it as payment for work done during this year. If Janine received the $6,000 this year as an advance payment for work that will be performed in the following year, then she must recognize the income in the year the work is performed. For example, if Janine received $6,000 this year as a down payment for a year-long project that will begin next year, she would recognize the income next year when she starts working on the project.