henry is the landlord of a single family home. A new tenant, Brian moved into rental house in Febuary 2021. Brian paid $2000 in advance payments in Feburary 2021, $1000 for the first and last month of rent. Brian also paid $10000 in rent during the remainder of the tax year. What amount does Henry include in gross rental income for this property in 2021?

a. $2000

b. $10,000

c. $11,000

d. $12,000