3-35 constructive receipt. 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 by a customer who said he hoped to have the money by then. e. a check received on january 2. the check had been mailed on december 30.