Constructive receipt. Which of the following constitutes constructive receipt in the current year ended December 31A salary

a. a salary check received at 6:00 pm 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%u2019s account did not have sufficient funds.

d. a check received on December 30. The check was postdated January 2 of the following year.

e. a check received on January 2. The check had been mailed on December 30.