3. Landlord owns commercial rental property. During the year, landlord signs a lease with Tenant, under which Tenant agrees pay rent of $4,000 per month, beginning with the month of October. During the first year, Tenant pays $10,000 on October 1 (first and last month rent plus $2,000 for a refundable damage deposit); $4,000 on November 1, $4,000 on December 1, and $4,000 on December 28 (for the month of January of the next year. How much gross rental income must Landlord report on his/her federal income tax return for the first year? A $ 22,000