Alma Auto sells vehicles on the installment basis of accounting with the motto, "no credit rating will be refused." A customer takes delivery of an SUV during 2018 with a sales price of $30,000. The gross profit is 30% on sales. The customer makes payments of $10,000 during 2018. What amount of gross profit will be deferred as of December 31, 2018? $2,700 $6,000 $3,000 $7,000