In 2025, Travel agent failed to submit claims for services performed/earned and subsequently did not receive payment. Stated will submit claims for 2025 services performed in 2026 and will be paid in 2026. Also, 1099-nec for 2025 will likely be received in 2026. Question: Do i report income earned for 2025 on 2025 Sch C even though received actual money in 2026?