Which of the following constitutes constructive receipt in the year ended December 31, 2014?

(a) A salary check received at 6:00 pm on 12/31/14, after all banks have closed.

(b) A rent check received on 12/30/14 by the manager of an apartment complex. The manager normally collects the rent for the owner. The owner was out of town.

(c) A paycheck received on 12/29/14 that was not honored by the bank because the employers account did not have sufficient funds.

(d) A check received on 12/30/14. The check was postdated 1/02/15.

(e) A check received on 1/02/15. The check had been mailed on 12/30/14.