c# performance of "if-else"

which of the following approaches has better performance:

first way:

public static DateTime GetAnoNovo()
{
    if(DateTime.Now.ToString("MMdd") == "0101") return new DateTime(DateTime.Now.Year, 01, 01);
    else return new DateTime(DateTime.Now.Year + 1, 01, 01);
}

second way:

public static DateTime GetAnoNovo()
{
    if(DateTime.Now.ToString("MMdd") == "0101")
    {
         return new DateTime(DateTime.Now.Year, 01, 01);
    }
    else
    {
         return new DateTime(DateTime.Now.Year + 1, 01, 01);
    }
}