Which of the following is not considered “constructive receipt” income in 2019?

a. Andrew Mason was informed that his check for services rendered was available on December 15, 2019, but he waited until January 16, 2020, to pick up the check.

b. A payment on a sale of real property placed in escrow on December 16, 2019, but not received by Benjamin Miles until January 12, 2020, when the transaction was closed.

c. Earned income of Candice Cord was received by her agent on December 30, 2019, but was not received by her until January 5, 2020.

d. Daniel Dryer received a check on December 30, 2019, for services rendered, but was unable to make a deposit until January 5, 2020.

e. Ellen Elks received stock on December 30, 2019, for services rendered, but was unable to find a buyer for the stock until January 20, 2020.