Taxpayer, a cash basis individual, is a principal shareholder and a Vice President of Corp. A. During the year, the events listed below occur. 1. The Board of Directors of Corp. A votes on December 27 of the current year to pay an immediate salary bonus to each of the company's corporate officers. The checks are written on December 28 and each eligible officer is immediately notified that he/she may stop by the Corp. A Treasurer's office to pick up the bonus check. Taxpayer, who is present on December 28, waits until January 4 of the next year to pick up her check. 2. Taxpayer personally owns and rents the building in which Corp. A operates and on December 29 of the current year Taxpayer is notified that the rent check for the month of January of the next year has been written and Taxpayer may pick it up at the Treasurer's office at any time. Taxpayer waits until January 4 of the next year to pick up the rent check at the same time she picks up to bonus check. 3. Corp. A issues and mails fourth quarter dividend checks to its stockholders on December 31 of the current year. Before mailing the checks, the Treasurer phones Taxpayer to tell her that she can stop by his office to pick up her check. Taxpayer responds by instructing the Treasurer to put her check in the mail with those of the other stockholders. Taxpayer receives the check on January 5 of the following year when it is delivered to her home by the postal service. 4. In addition to her service as an officer of Corp. A, Taxpayer personally owns and operates a bookstore a couple of blocks from Corp. A's office location, often working there in the evenings. Taxpayer annually reports the bookstore revenue and expenses on Form 1040, Schedule C, using the accrual method of accounting. On the afternoon of December 30 of the current year, an employee of the bookstore phones Taxpayer and informs her that the bookstore just sold and shipped 54 books to an out-of-state customer for $1,780 on account. Which of the listed events represent an application of the constructive receipts doctrine? A. Event 1, Event 2, Event 3, and Event 4 B. Event 1, Event 2, and Event 3 only C. Event 1, Event 2, and Event 4 only D. Event 1, Event 3, and Event 4 only E. None of the above answers