Which of the following is not considered "constructive receipt" of income?
A) Ms. K was informed her check for services rendered was available on December 16, 2012, but she waited until January 16, 2013 to pick up the check.
B) Earned income of Mr. D was received by his agent on December 30, 2012, but not received by D until January 3, 2013.
C) Mr. W received a check on December 30, 2012 for services rendered, but was unable to make a deposit until January 3, 2013.
D) A payment on a sale of real property was placed in escrow on December 16, 2012, but not received by Ms. B until January 10, 2013, when the transaction was closed.
Correct Answer:
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