In November 2020, Eva, a cash basis CPA, contracted to perform an audit during the month of December 2020. At the time the contract was negotiated, the client offered to pay for the services in December 2020. However, Eva wanted to defer the income until 2021. Therefore, the final agreement had a written provision for a $1,500 payment in January 2021. What amount must Eva report on her 2021 tax return? $0 $150 $1,500 $1,650