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?

Same facts as previous question. For tax purposes, how much of the $2,400 must Joes Cross Fit include in gross income in 2020?