USA Single Member LLC - Income Dates & Valid Expense Deductions

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Greetings, three questions:

[1] If I'm accepting payments through a processor like Stripe, say someone pays an invoice on 2016-01-01 and that's the date Stripe receives it, but then the money is transferred to my bank account on 2016-01-03, what is the date of income I should log for accounting/tax return purposes?

[2] If a payment processor like PayPal or Stripe charges 3% commission, and I bill someone $100 via the payment processor, but only end up getting $97 in my checking account, should I log $100 or $97 as income for accounting/tax return purposes?

[3] If logging $100 as income, am I allowed to deduct the $3 as an expense?

Thanks in advance!
 

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