Jones is an accrual basis, calendar-year taxpayer. On November 1, 2021, Jones leased out a building for $6,000 a month. On that day Jones received 6 months rental income on the building, a total of $36,000 ($6,000 x 6 months). How much income must Jones include on his 2021 tax return as a result of this transaction? (4pts) Show you Calculation

a. $4,000

b. $8,000

c. $36,000

d. $24,000

e. $6,000