Joe Jones is a cash basis taxpayer who receives a check in payment for services rendered from his client on Dec. 27, 2014. He deposits the check on January 3, 2015.

		a. Joe Jones has income in 2014 under the doctrine of constructive receipt.
		b. Joe Jones has income in 2015 under the doctrine of constructive receipt.
		c. Joe Jones has income in 2015under the doctrine of claim of right.
		d. Joe Jones has income in 2014under the all-inclusive concept of income.