Compute Mary$$s income or deductions for $2023$ using $(1)$ the cash basis and $(2)$ the accrual basis for each of the following.

In May $2023,$ Mary paid a license fee of $$1,200$ for the period June $1,2023,$ through May $31,2024.$

In December $2023,$ Mary collected $$10,000$ for January $2024$ rents. In January $2023,$ Mary collected $$2,000$ for December $2023$ rents.

In June $2023,$ Mary paid $$7,200$ for an office equipment service contract for the period July $1,2023,$ through December $31,2024.$