Which of the following constitutes constructive receipt in the current year ended December 31?
A salary check received at 6.00 p.mjon December 31, after all the banks have closed.
A rent check received on December 30 by the manager of an apartment complex. The manager normally collects the rent for the owner. The owner was out of town.
A paycheck received on December 29 that was not honoured by the bank because the employer's account did not have sufficient funds.