For each of the following situations, indicate whether the tax-payer has constructively received the income.

a.) R received a bonus as top salesperson of the year. He received the check for $20,000 at 10 p.m. on December 31 at a New Years Eve party. All the banks were closed.

b.) On January 3, D received the check for Januarys rent of her duplex. The envelope was postmarked December 31.

c.) On December 25, C Corporation rewarded its top executive, E, with 100 shares of stock for a job well done. E was unable to find a buyer until March 15 of the following year.

d.) Immediately after her check on December 31, Z went to her employers bank to cash it. The bank would not cash it since the employers account was overdrawn.