1. Ron Remy enters into a three-year lease to rent his property. In the first year, in addition to $9,600 for the year's rent, he received $1,600 in advance as rent for the last two months of the lease and $800 as a security deposit which he plans to return to the tenant at the end of the lease. What amount must be reported as income by Ron?

2. B received a salary of $27,000 before he retired in October of this year. After he retired, he received Social Security benefits of $3,000 during the year. What amount, if any, of his Social Security benefit is taxable.

3. Art Aubrey owns and operates an apartment building. During 2018, he received the following:

Payment on 6/1/18 for 12 months of advance rent	$4,800
Monthly rent payments	43,200
Security deposits to be returned to tenants at end of lease	3,000
Payments for cancelling a lease	400
Deductible maintenance rental expenses paid by tenants	600

What is Art's gross rental income?