a 18. A taxpayer signed a 5-year lease to rent office space to a tenant. The tenant paid $24,000 for the first year's rent and $24,000 for the last year's rent. The tax- payer reports his income using the accrual method of accounting. How much of the $48,000 is included in the taxpayer's tax income? A. $24,000 B. $120,000 C. $48,000 D. $0