Jane, a landlord, enters into a one-year lease agreement with Theodore on 12/27/19. The agreement calls for a monthly rent of $1,000 with payment of 1stand last months rents upon signing. Theodore is also required to pay a $200 cleaning deposit that is to be returned at the end of the lease if the property is in good condition. What do you think are Janes tax implications for the $2,200 and why?