Evaristo Corporation is a calendar year accrual basis taxpayer that operates a pest removal service. It sells a four year pest removal contract on April 1, 2021, for $ 4,800 and receives payment at that time. How much income must the corporation report on its 2022 tax return? $0 O $1,200 O $3,900 O $4,800 O None of the above is correct O $900