I:3-35 Constructive Receipt. Which of the following constitutes constructive receipt in the current year ended December 31?

a. A salary check received at 6:00 p.m. on December 31, after all the banks have closed.

b. A rent check received on December 30 by the manager of an apartment complex. The manager normally collects the rent for the owner. The owner was out of town.

c. A paycheck received on December 29 that was not honored by the bank because the employer’s account did not have sufficient funds.

d. A check received on December 30. The check was postdated January 2 of the following year by a customer who said he hoped to have the money by then.

e. A check received on January 2. The check had been mailed on December 30 of the prior year.