i don't believe it's b.

On December 1 of Year 1, Jesusa, an accrual basis taxpayer, received $1,800 from a client for therapeutic massage services to be rendered during the next 18 months beginning in December. In December she performed $100 in services for the client. Assuming that she uses the deferral method, how much income must Jesusa report in Year 1 ? $0 $100 $1,200 $1,700 $1,800