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10. Anne Able, a cash basis taxpayer who is an employee and major shareholder of Corp. A, experiences the listed events during calendar year 2020. 1. Corp. A issues and mails dividend checks for year 2020 on December 31, 2020. Anne, who works in the corporate office, has the option to have the comptroller deliver her check to her office that day, but opts instead to receive it via regular mail. The check arrives at Anne's residence on January 2, 2021. 2. The Board of Directors of Corp. A votes on December 21, 2020 to pay an immediate salary bonus to each of the company's corporate officers, The checks are written on December 21, 2020. An officer need only visit the company comptroller's office to pick up his/her check. Anne, who is a vice president of Corp. A, waits until January 3, 2021 to pick up her bonus check. 3. Anne personally owns the office building in which Corp. A maintains its corporate office. On December 30, 2020, the corporation issues a $4,000 rent check payable to Anne for the month of January, 2021. As in event 2 (above), Anne has the option to pick up her check immediately, but waits until January 3, 2021 to pick up her check. On Anne's federal income tax return for calendar year 2020, which event (or events) will be governed by the constructive receipt doctrine? A. Event 1 only B. Event 2 only C. Event 2 and Event 3 only D. Event 1, Event 2, and Event 3 E. None of the above