Tax Drill $-$ Constructive Receipt

Indicate whether the following statements are "True" or "False" regarding the doctrine of constructive receipt.

a$.$ The rationale for the constructive receipt doctrine is that if the income is available, the taxpayer should be allowed to postpone the income recognition.

b$.$ The constructive receipt doctrine does not apply to income the taxpayer is not yet entitled to receive even though the taxpayer could have contracted to receive the income at an earlier date.

c$.$ Income set apart or made available is not constructively received if its actual receipt is subject to substantial restrictions.