Stan rented an office building to Clay for $3,000 per month. On December 29, 2021, Stan received a deposit of $4,000 in addition to the first and last months’ rent. Occupancy began on January 2, 2022. On July 15, 2022, Clay closed his business and filed for bankruptcy. Stan had collected rent for February, March, and April on the first of each month. Stan had received May rent on May 10, but collected no payments afterwards. Stan withheld $800 from the deposit because of damage to the property and $1,500 for unpaid rent. He refunded the balance of the deposit to Clay. What amount would Stan report as gross income for 2021? for 2022?