Jesse relocated to accept a job in a new city. On December 1st, he signed a lease to rent a house for a year and paid the following:

First two months' rent Security deposit Last month's rent

$ 1,900 $ 800 (to be returned at the time the tenant moves out) $ 950

What amount of advance rent must Jesse's landlord report as income on the current year's tax return?

a)$3,650b)$2,850c) $1,900 d)$ 950