Which of the following constitutes constructive receipt in the current year ended December 31?
a. A salary check received at 6:00 p.m. on December 31, after all the banks have closed.
b. 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.
c. A paycheck received on December 29 that was not honored by the bank because the employer’s account did not have sufficient funds.
d. A check received on December 30. The check was postdated January 2 of the following year.
e. A check received on January 2. The check had been mailed on December 30.