2. Edward owns a rental house that he accounts for using the accrual basis for tax purposes. The house rents for $900 a month and was rented all year. The tenant paid Edward $13,500 during 2021 (Nov 2020 Jan 2022 rent). November and December 2020 rent was late and not paid until 2021. The tenant paid the first month of rent early for 2022. How much should Edward include in gross income?