26) Speak Corporation, a calendar-year, cash-basis taxpayer, sells packages of foreign language lessons to individuals planning to work overseas. In December 2020, it sold and received payment for $600,000 of 24-month lesson packages to be provided evenly through 2021 and 2022. Speak Corporation will recognize the $600,000 of income A) all in 2020. B) half in 2021 and half in 2022. C) all in 2021. D) all in 2022