Andre, an accrual$-$basis taxpayer, owns a six$-$unit apartment building for which he receives rent of $$600$ per month per

unit. In the current year, five of the units were rented for the entire $12-$month period. The sixth unit was occupied from

January $1$ through March $31.$ Upon vacating the unit, the tenant was NOT refunded his security deposit of $$400$ due to

damages to the unit. The unit was subsequently rented for one year beginning August $1$ of the current year. On August $1,$

the new tenant paid the first and last month's rent and a refundable security deposit of $$400.$ What is Andre's total rental

income for the current year?

A$.$ $$41,200$

B$.$ $$42,200$

C$.$ $$41,800$

D$.$ $$40,800$