Which of the Following Constitutes Constructive Receipt in 2017

Essay

Which of the following constitutes constructive receipt in 2017?
a.A check received on December 29,2017.The check was postdated January 5,2018.
b.A check received on January 4,2018.It had been mailed on December 29,2017.
c.A rent check,received on December 31,2017,by the manager of an apartment complex.The manager normally collects rent for the owner who is out of town.
d.A salary check received at 5:30 p.m.on December 31,2017,after all banks are closed.
e.A paycheck received on December 26,2017.The check was not honored by the bank because the employer's account did not have sufficient funds.