4. Determine the amount of taxable income that should be reported by a cash-basis taxpayer in 2020 in each of the following independent cases:

1. A taxpayer completes $350 of accounting services in December 2020 for a client who pays for the accounting work in January 2021.
2. A taxpayer is in the business of renting computers on a short-term basis. On December 1, 2020, she rents a computer for a $120 rental fee and receives a $300 deposit. The customer returns the computer and is refunded the deposit on December 20, 2020.
3. An accountant agrees to perform $325 of tax services for an auto mechanic who has agreed to perform repairs on the car of the accountants wife. The mechanic repairs the car in December 2020 and the accountant starts and completes the tax work in March 2021.