Barry and Amos agreed to exchange services. Barry, a mechanic, repaired Amos's automobile on December 15, 2021, and the repair bill was $1,500. Amos, who is an attorney, agreed to prepare a will for Barry in January 2022. How should the income be reported?

a) Both report $1,500 income in 2021.

b) Both report $1,500 income in 2022.

c) Amos reports $1,500 in 2021, and Barry reports $1,500 in 2022.

d) Neither Barry nor Amos reports the income.