Lake Corp., an accrual-basis calendar-year corporation, had the following Year 1 receipts: Year 2 advanced rental payments where the lease ends in Year 2 Lease cancellation payment from a 5-year lease tenant $125,000 50,000 Lake had no restrictions on the use of the advanced rental payments and renders no services. What amount of income should Lake report on its Year 1 tax return? O $0 O $50,000 O $125,000 O $175,000