A tenant pays us rent of $1,000$ a month. At the year$-$end he had paid three months in advance. During the year, $16,000$ was received. What was in our last year's statement of financial position in respect of this tenant?

$$ A$.$ Rent receivable $2,000$

B$.$ Rent prepayment $2,000$

C$.$ Rent receivable $1,000$

D$.$ Rent payable $1,000$

E$.$ Rent prepayment $1,000$

$$ F$.$ Rent payable $2,000$