Bill is a cash basis, calendar-year taxpayer. Which oft he following December items result in gross income or deductions for the current year?

a. Check received for December rent,

$700, not deposited until January 4

b. Check for $1,100 to pay Bill’s state income taxes mailed December 28, cashed January 7

c. Cash received in the amount of $500 for services to be rendered the following year

d. Interest of $800 credited to his savings account, added to Bill’s account balance

e. Check received on December 29 for January rent, $700, deposited on January 9

f. Charitable contribution of $300, charged on Bill’s MasterCard g. Bills totaling $2,000 sent for services rendered during the year, uncollected as of year-end