Which of the following is not considered "constructive receipt" of income?

a. X was informed its check for services rendered was available on December 20, 2018, but it waited until January 21, 2019 , to pick up the check.

b. Earned income of \(\mathrm{X}\) was received by its agent on December 30, 2018, but not received by \(\mathrm{X}\) until January 6, 2019.

c. X received a check on December 30, 2018, for services rendered, but was unable to make a deposit until January 3, 2019.

d. A payment on the sale of real property was placed in an escrow account on December 20, 2018, but not received by \(\mathrm{X}\) until January 13, 2019, when the transaction closed.