24. Advance rental in the nature of prebaid rental: received by the lessor under a claim or rightAand Without restriction as to use is a Taxable income of the lessor in the year received if he is on the cash method of accounting b. Taxable income of the lessor in the year received if he is on the accrual method of accounting c. Taxable income of the lessor in the year received if he is on the accrual method of accounting d. Taxable income of the lessor up to the amount earned in the year the rental is received