ABC Corporation began operations on January 1, 2021. During 2021, ABC collected $100,000 for management services. Of the amount collected, $12,000 was from a contract to provide management services for one year beginning November 1, 2021. An additional $22,000 of management services had been earned for other clients but not collected by year end. The amount of revenue that should be reported for 2021 under the cash-basis and accrual-basis is: (Cash-Basis, Accrual-Basis) A. $92,000 $80,000 B. $80,000 $100,000 C. $100,000 $112,000 D. $92,000 $102,000