In which of the following situations would the taxpayer not be considered in constructive receipt of income in 2016? Assume that all of the taxpayers use the cash method of accounting.

a. Al is a self-employed accountant. On December 27, 2016, he received a check for $2,000 for preparing the November financial statements of one of his clients. Due to illness, he was unable to deposit the check until January 5, 2017.

b. Ben entered into a contract to sell his rental property on December 3, 2016.On that date, the down payment, a check for $1,000, was placed in an escrow account. Ben received the check when the transaction closed on January 20, 2017.

c. Sugar Ray fought Rocky on December 25, 2016, a Christmas fight shown on television all over the world. On December 28, the fight promoters gave Sugar Rays agent, Leo Luciani, a check for $5 million representing his prize money for the fight. Leo delivered the check to Sugar Ray on January 12, 2017.

d. On December 20, 2016, Mr. Big received stock worth $10,000 as a bonus from the corporation for which he worked. He did not sell the stock until January 5, 2017.

e. All of the taxpayers above are in constructive receipt of the income items.