Joanne is an accrual method taxpayer. She owns an apartment and enters into a lease on Nov. 15, 2022, for the 2023 year. The tenant prepays the rent in November for the entire year. The amount of the rent is $48,000. She also sells services and she has entered into a contract with Larry to perform the services. The contract covers the period from May 1, 2022, through April 30, 2024. The fees for the services are earned on a monthly basis. Joanne received $24,000 from Larry in 2022 as a prepayment for the services. How much income will Joanne recognize for tax purposes in 2022 from these transactions? 2023? 2024?