Bill is a cash-basis, calendar-year taxpayer. Which of the following December items result in gross income or deductions for the current year? a. Check received for December rent $700, not deposited until January 4 b. Check for $1, 100 to pay Bill's state income taxes mailed December 28, cashed January 7 c. Cash received in the amount of $500 for services to be rendered the following year d. Interest of $800 credited to his savings account, added to Bill's account balance e. Check received for January rent, $700, deposited on January 9 f. Charitable contribution of $300, charged on Bill's MasterCard g. Bills totaling $2,000 sent for services rendered during the year, uncollected as of year-end