When would a cash basis taxpayer recognize income in the following situations? Assume the taxpayer reports on a calendar year.

a. R, a traveling salesperson, was out of town on payday, December 31. He picked up his check when he arrived back on January 3.

b. C owns a bond with interest coupons due and payable on December 31. C clipped the coupons and redeemed them on January 7

c. R is an officer and controlling shareholder in XYZ Corporation. In December the corporation authorized bonuses for all officers. The bonus was paid in February of the following year.