An individual taxpayer uses the cash method. Which of the following transactions results in gross income in 2020? Group of answer choices

a) The taxpayer's company credits the taxpayer with stock in November 2020, but the stock does not vest for 12 months.

b) Wages earned in 2020 but not paid as of year-end

c) The taxpayer receives a dividend check on December 29, 2020, but does not cash the check until January 3, 2021.

d) The company mails a dividend check on December 27, 2020, but the taxpayer does not receive the check until January 2, 2021.