Which of the Following Constitutes Constructive Receipt in 2018

Essay

Which of the following constitutes constructive receipt in 2018?
a. A check received on December 29, 2018. The check was postdated January 5, 2019.
b. A check received on January 4, 2019. It had been mailed on December 29, 2018.
c. A rent check, received on December 31, 2018, by the manager of an apartment complex. The manager norma collects rent for the owner who is out of town.
d. A salary check received at 5:30 p.m. on December 31, 2018, after all banks are closed.
e. A paycheck received on December 26, 2018. The check was not honored by the bank because the employer's account did not have sufficient funds.