Which of the following is not considered

“constructive receipt” of income?

a. X was informed its check for services rendered was available on December 20, 2019, but it waited until January 21, 2020, to pick up the check.

b, Earned income of X was received by its agent on December 30, 2019, but not received by X until January 6, 2020.

c. X received a check on December 30, 2019, for services rendered, but was unable to make a deposit until January 3, 2020.

d. A payment on the sale of real property was placed in an escrow account on December 20, 2019, but not received by X until January 13, 2020, when the transaction closed.