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1(a) All of the following are considered constructive receipt'' of income, except: a. Lori was informed her check for services rendered was available but she

1(a) All of the following are considered constructive receipt'' of income, except: a. Lori was informed her check for services rendered was available but she did not pick it up. b. Pierre earned income that was received by his agent but was not received by Pierre. c. Jacque bought a 9-month certificate of deposit in November 2007. It earned $200 interest in 2007. She can withdraw the principal and interest in 2007 if she pays a penalty of one month's interest ($100). d. A payment on a sale of real property placed in escrow pending settlement at which time title would convey: a. d b. a and b c. c and a d. b

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