Bozeman began his consulting business this year and on July $1^{st}$ received a $$12,000$ payment for

full payment of a three$-$year service contract $($under the contract Bozeman is obligated to provide the

services for the next three years$).$ Bozeman uses the accrual method of accounting. What is the

minimum amount of income Bozeman should recognize for tax purposes this year if he recognizes

$$2,000$ of income for financial accounting purposes and what is the minimum amount of income

Bozeman should recognize for tax purposes next year?

A$.$ $$0$ and $$12,00.$

B$.$ $$6,000$ and $$6,000.$

C$.$ $$4,000$ and $$8,000$

D$.$ $$2,000$ and $$10,000.$

E$.$ None of these.