Rent received in advance is reported as income:

a. in the year it is earned by (owed to) both cash and accrual basis landlords.

b. in the year it is received by both cash and accrual basis landlords.

c. in the year it is earned by (owed to) accrual basis landlords and in the year it is received by cash basis landlords.

d. in the year it is received by accrual basis landlords and in the year it is earned by (owed to) cash basis landlords.