QUESTION

Which of the following is not considered actual receipt or "constructive receipt" of income in the current year?

	a.	Taxpayer B received a check on December 30 of the current year for services rendered but was unable to make a deposit until January 4 of the following year.
	b.	Taxpayer A was informed his check for services rendered was available on December 15 of the current year, but he waited until January 15 of the following year to pick up the check.
	c.	Earned income of Taxpayer A was received by his agent on December 29 of the current year but not received by A until January 5 of the following year.
	d.	A payment on a sale of real property was placed in escrow on December 15 of the current year but not received by Taxpayer A until January 10 of the following year, when the transaction was closed.

QUESTION

Which of the following does not have to be included in gross income?

	a.	Prize from church raffle.
	b.	Free tour from travel agency for organizing a group of tourists.
	c.	Unemployment compensation.
	d.	Damages from personal injury lawsuit involving back injuries.