In October of $2022,$ Bruce, a cash$-$basis CPA, contracted to perform an audit for $$2,000$ and to prepare the corporate tax return for $$1,000.$ The contract called for payment January $31$ of $2023.$ The client offered Bruce $$1,500$ on December $31,2022.$ Bruce refused citing the contract payment date. What amount must Bruce include in his $2022$ tax return?

$$1,500$

$$3,000$

$$0$

$$1,000$