Kelly Corporation received an advanced payment of \(\$ 30,000\) in 2018 from Rufus Company for consulting services. Kelly performed half of the consulting in 2018 and the remainder in 2019. Kelly reports using the accrual basis of accounting. How much revenue from this consulting project will Kelly report in 2018 ?

a. \(\$ 20,000\)

b. \(\$ 10,000\)

c. \(\$ 0\)

d. \(\$ 15,000\)