Which of the following is not considered constructive receipt income in 2010 a. Andrew Mason was informed that his check for services rendered was available on Dec 15 2010 but he waited until Jan 16, 2011 to pick up the check. b. A payment on a sale of real property placed in escrow on Dec 16 2010 but not received by Mr. Miles until January 12 2011 when the transaction was closed. c. Earned income of Candic was received by her agent on Dec 30 2010 but was not received by her until Jan 5 2011. d. Dryer received a check on Dec 30 2010 for service rendered but was unable to make a deposit until Jan 5 2011. e. Ellen received stock on Dec 30 2010 for services rendered but was unable to find a buyer for the stock until Jan 20 2011