Joes Cross Fit, an accrual-method taxpayer, provides personal training services. On October 30, 2019, Barbie pays Joes Cross Fit $2,400 cash for 24 months of personal training services ($100/month). Barbies training sessions beginning on November 1, 2019. For book purposes, Joe's Cross Fit will recognize $200 in income in 2019, $1,200 in 2020, and $1,000 in 2021. For tax purposes, how much of the $2,400 must Joes Cross Fit include in gross income in 2019 if Joes elects to defer prepaid income to the maximum extent possible?

For tax purposes, how much of the $2,400 must Joes Cross Fit include in gross income in 2020?

For tax purposes, how much of the $2,400 must Joes Cross Fit include in gross income in 2021?