Which of the Following Is Not Considered "Constructive Receipt" of Income

question 50

Multiple Choice

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.

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Definitions:

Client-Centered Therapy

A humanistic therapy, developed by Carl Rogers, in which the therapist uses techniques such as active listening within an accepting, genuine, empathic environment to facilitate clients’ growth. (Also called person-centered therapy.)

Cognitive Therapy

A form of psychotherapy that emphasizes the identification and modification of dysfunctional thinking patterns to alter emotions and behavior.

Systematic Desensitization

A type of exposure therapy that associates a pleasant relaxed state with gradually increasing anxiety-triggering stimuli. Commonly used to treat phobias.

Counterconditioning

A behavior therapy technique that involves replacing an unwanted or negative response to a stimulus with a positive one.