David, a cash basis taxpayer, owns two rental properties. Based on the following information, compute the amount that he must include in his 2011 gross rental income. Property #1, security deposit on one-year lease received 2/1/11 All of deposit returned at lease end: $1,000 Property #1, payment received 2/1/11 for last month of lease(1/12): $900 Property #1, rental income received in 2011 2/11-12/11: $8,000 Property #2, rental income received in 2011 1/11-12/11: $9,600 Property #2, security deposit received 1/1/11 to be used for last month's rent: $800 Property #2, rent 1/12 received 12/28/11: $800 (Points : 5) a) $21,100 b) $19,300 c) $18,500 d)$20,100