4. In December 2020, Max, a cash-basis taxpayer, rents an apartment to Kadeem for $900 per month. Max receives both the first and last months' rent plus a security deposit of $400. The amount of income reported by Max as taxable in 2020 is

Select one:

a. $400.

b. $1,300.

c. $1,800.

d. $2,200.